Oriole Corporation incurred the following transactions.

1.		Purchased raw materials on account $51,800.
2.		Raw Materials of $45,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,000 was classified as indirect materials.
3.		Factory labor costs incurred were $64,100, of which $51,200 pertained to factory wages payable and $12,900 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,900 was direct labor and $9,200 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $83,600.
6.		Depreciation on the companys office building was $8,700.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $97,400 were completed and transferred to finished goods.
9.		Finished goods costing $82,100 to manufacture were sold on account for $105,300.

Please Help me here me understand this and show work thanks.

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) a (2) (3) (4) (5) ( 6) (7) (8) (9) (To record the sale) (To record the cost of the sale)