Fort Corporation had the following transactions during its first month of operations:

1.		Purchased raw materials on account, $85,000.
2.		Raw Materials of $30,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,000 was classified as indirect materials.
3.		Factory labor costs incurred were $150,000 of which $120,000 pertained to factory wages payable and $30,000 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $126,000 was direct labor and $24,000 was indirect labor.
5.		Overhead costs incurred on account were $168,000.
6.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
7.		Goods costing $115,000 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.
8.		Finished goods costing $100,000 to manufacture were sold on account for $130,000. journalize the transactions debit and credit with journal entry	jp