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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. Factorylabor 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. Journalize the transactions. (List all debit entries before credit entries. Credit account titles ore automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (2) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (3) Factory Labor Factory Wages Payable (4) Work in Process Inventory Manufacturing Overhead Debit Credit 42620 55120 (4) Work in Process Imventory Manufacturing Overhead Accounts Payable (5) Manufacturing Overhead Accounts Payable (6) Depreciation Expense Accumulated Depreciation-Buildings (7) Work in Process Inventory Manufacturing Overhead (8) Finished Goods Inventory 80960 (6) Depreciation Expense Accumulated Depreciation-Buildings 7440 (7) Work in Process Inventory Manufacturing Overhead (8) Finished Goods Imventory Work in Process Inventory (9) Accounts Receivable Sales Revenue (To record the sale) Cost of Goods Sold Finished Goods Inventory