Cullumber Corporation incurred the following transactions, 1. 2. 3. 4. Purchased raw materials on account $59,360. Raw Materials of $46,080 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,800 was classified as indirect materials. Factory labor costs incurred were $76,720. Time tickets indicated that $69,120 was direct labor and $7,600 was indirect labor. Manufacturing overhead costs incurred on account were $103,040. Depreciation on the company's office building was $10,320. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $112,640 were completed and transferred to finished goods. Finished goods costing 596,000 to manufacture were sold on account for $131,840. 5. 6. 7. 8. 9. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)