i cannot figure out the numbers for the two red boxes, one on 8 and one on 9.

Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $50,600. 2. Raw Materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500 was classified as indirect materials. Factory labor costs incurred were $65,500, of which $50,900 pertained to factory wages payable and $14,600 pertained to employer payroll taxes payable. 3. 4. Time tickets indicated that $54,400 was direct labor and $11,100 was indirect labor. Manufacturing overhead costs incurred on account were $83,100. 5. 6. Depreciation on the company's office building was $8,300. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 7. 8. Goods costing $92,700 were completed and transferred to finished goods. Finished goods costing $81,800 to manufacture were sold on account for $112,400. 9. 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) Raw Materials Inventory 50600 Accounts Payable 50600 (2) Work in Process Inventory 32800 Manufacturing Overhead 9500 Raw Materials Inventory 42300 (3) Factory Labor 65500 Factory Wages Payable 50900 Employer Payroll Taxes Payable 14600 (4) Work in Process Inventory 54400 Manufacturing Overhead 11100 Factory Labor 65500 (5) Manufacturing Overhead 83100 Accounts Payable 83100 Cost of Goods Sold ciation Expense 8300 Accumulated Depreciation-Buildings 8300 (7) Work in Process Inventory 87040 Manufacturing Overhead 87040 (8) Finished Goods Inventory 92700 Work in Process Inventory 92700 (9) Accounts Receivable 112400 Sales Revenue 112400 (To record the sale) Cost of Goods Sold 81800 Finished Goods Inventory 81800