Sandhill Corporation had the following transactions during its first month of operations: 1. Purchased raw materials on account, \\( \\$ 83,300 \\). 2. Raw materials of \\( \\$ 29,400 \\) were requisitioned to the factory. An analysis of the materials requisition slips indicated that \\( \\$ 5,880 \\) was classified as indirect materials. 3. Factory labor costs incurred were \\( \\$ 171,500 \\) of which \\( \\$ 142,100 \\) pertained to factory wages payable and \\( \\$ 29,400 \\) pertained to employer payroll taxes payable. 4. Time tickets indicated that \\( \\$ 142,100 \\) was direct labor and \\( \\$ 29,400 \\) was indirect labor. 5. Overhead costs incurred on account were \\( \\$ 194,040 \\). 6. Manufacturing overhead was applied at the rate of \150 of direct labor cost. 7. Goods costing \\( \\$ 112,700 \\) 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 \\( \\$ 98,000 \\) was sold on account for \\( \\$ 127,400 \\). Journalize the above transactions for Sandhill Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)