Oriole Corporation incurred the following transactions. 23 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 dassified as indirect materials. 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. Time tickets indicated that 554.900 was direct labor and $9.200 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83.600. Depreciation on the company's office building was $8.700. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8 Goods costing 597.400 were completed and transferred to finished goods. Finished goods costing $82,100 to manufacture were sold on account for $105 300. Journalize the transactions. (Credit account titles are automatically indemted when amount is entered Do not indent manually.)