No. Account Titles and Explanation Debit Credit (1) (2) (3) (4) 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. 3. Factory labor costs incurred were $6$,$00, of which $0,900 pertained to factory wages payable and $14,600 pertained to employer payroll taxes payable. 4. Time tickets indicated that $4,400 was direct labor and $11.100 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83.100. 6. Depreciation on the company's office building was $8,300. 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $92,700 were completed and transferred to finished goods. 9. Finished goods costing $81,800 to manufacture were sold on account for $112,400. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (8) (9) (Torecord the sale)