Oriole Corporation incurred the following transactions.

1.		Purchased raw materials on account $ 50,990.
2.		Raw Materials of $ 39,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $ 7,540 was classified as indirect materials.
3.		Factory labor costs incurred were $ 65,920.
4.		Time tickets indicated that $ 59,400 was direct labor and $ 6,520 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $ 88,550.
6.		Depreciation on the companys office building was $ 8,880.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $ 96,800 were completed and transferred to finished goods.
9.		Finished goods costing $ 82,500 to manufacture were sold on account for $ 113,300.

Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(1)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(2)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(3)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(4)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(5)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(6)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(7)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(8)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(9)	enter an account title to record the sale	enter a debit amount	enter a credit amount
	enter an account title to record the sale	enter a debit amount	enter a credit amount
	(To record the sale)
	enter an account title to record the cost of the sale	enter a debit amount	enter a credit amount
	enter an account title to record the cost of the sale	enter a debit amount	enter a credit amount
	(To record the cost of the sale)