Purchased raw materials on account $$51,800.$

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.

Factory labour costs incurred were $$64,100.$

Time tickets indicated that $$54,900$ was direct labour and $$9,200$ was indirect labour.

Manufacturing overhead costs incurred on account were $$83,600.$

Depreciation on the company's office building was $$8,700.$

Manufactuling overhead was applied at the rate of $160\%$ of direct labour cost.

Goods costing $$97,400$ were completed and transferred to finished goods.

Finished goods costing $$82,100$ to manufacture were sold on account for $$105,300.$

Journalize the transactions list all debit entries before credit entries.