Crawford Corporation incurred the following transactions.

Purchased raw materials on account $$46,300.$

Raw Materials of $$36,000$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$6,800$ was classified as indirect materials.

Factory labor costs incurred were $$59,900.$

Time tickets indicated that $$54,000$ was direct labor and $$5,900$ was indirect labor.

Manufacturing overhead costs incurred on account were $$80,500.$

Depreciation on the company's office building was $$8,100.$

Manufacturing overhead was applied at the rate of $150\%$ of direct labor cost.

Goods costing $$88,000$ were completed and transferred to finished goods.

Finished goods costing $$75,000$ to manufacture were sold on account for $$103,000.$

Journalize the transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Deblit

Credit

$(1)$

$$

$$

$$

$(2)$