Current Attempt in Progress

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 $$59,900,$ of which $$51,000$ pertained to factory wages payable and $$8,900$ pertained to

employer payroll taxes payable.

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. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$(1)$

$(2)$

$(3)$

$(4)$

$(5)$

$(6)$

$(7)$

$(8)$

$(9)$

$($To record the sale$)$