Sandhill Corporation had the following transactions during its first month of operations: 1 Purchased raw materials on account, $102,000. 2. Raw materials of $36,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,200 was classified as indirect materials. 3. Factory labor costs incurred were $210,000 of which $174,000 pertained to factory wages payable and $36,000 pertained to employer payroll taxes payable. 4. Time tickets indicated that $174,000 was direct labor and $36,000 was indirect labor: 5. Overhead costs incurred on account were $237.600. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $138,000 are still incomplete at the end of the month; the other goods were completed and transferred to finished Goods Inventory. 8. Finished Goods Inventory with a cost of $120,000 was sold on account for $156,000. Journalize the above transactions for Sandhill Corporation. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manualk. List all debit entries before credit entries)