Ivanhoe Corporation had the following transactions during its first month of operations: 1. Purchased raw materials on account, $73,100. 2. Raw materials of $25,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $5,160 was classified as indirect materials. 3. Factory labor costs incurred were $150,500 of which $124,700 pertained to factory wages payable and $25,800 pertained to employer payroll taxes payable. 4. Time tickets indicated that $124,700 was direct labor and $25,800 was indirect labor. 5. Overhead costs incurred on account were $170,280. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $98,900 are still incomplete at the end of the month; the other goods were completed and transferred to finished Goods Inventory. 8. Finished Goods Inventory with a cost of $86,000 was sold on account for $111,800. Journalize the above transactions for Ivanhoe Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)