Please correct these mistakes

Sheridan Corporation incurred the following transactions. 1. Purchased raw materials on account $42,620. 2. Raw Materials of $33,120 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,280 was classified as indirect materials. 3. Factory labor costs incurred were $55,120. 4. Time tickets indicated that $49,680 was direct labor and $5,440 was indirect labor. 5. Manufacturing overhead costs incurred on account were $74,060. 6. Depreciation on the company's office building was $7,440. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $80,960 were completed and transferred to finished goods. 9. Finished goods costing $69,000 to manufacture were sold on account for $94,760. No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (2) Work in Process Inventory Manufacturing Overhead Factory Wages Payable (3) Manufacturing Overhead Factory Wages Payable Debit Credit 42620 42620 \begin{tabular}{r} 26840 \\ \hline 6280 \\ \hline \end{tabular} 33120 55120 (4) Work in Process Inventory 49680 Manufacturing Overhead Factory Wages Payable (5) Manufacturing Overhead 74060 Accounts Payable 74060 (6) Depreciation Expense 7440 Accumulated Depreciation-Buildings 7440 (7) Work in Process Inventory \begin{tabular}{|r|} \hline \hline 82680 \\ \hline \end{tabular} Manufacturing Overhead (8) Finished Goods Inventory 80960 Work in Process Inventory \begin{tabular}{|r|r|} \hline \hline \\ \hline \end{tabular} (8) 80960 (9) Accounts Receivable 94760 80960 Sales Revenue 94760 Sales Revenue 94760 (To record the sale) Cost of Goods Sold 69000 Finished Goods Inventory \begin{tabular}{r} 69000 \\ \hline \\ \hline \end{tabular} \begin{tabular}{|r|} \hline \\ \hline 69000 \\ \hline \end{tabular}