Sheridan Corporation incurred the following transactions.

1.	Purchased raw materials on account $52,850.
2.	Raw Materials of $41,040 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,820 was classified as indirect materials.
3.	Factory labor costs incurred were $68,320.
4.	Time tickets indicated that $61,560 was direct labor and $6,760 was indirect labor.
5.	Manufacturing overhead costs incurred on account were $91,770.
6.	Depreciation on the companys office building was $9,200.
7.	Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.	Goods costing $100,320 were completed and transferred to finished goods.
9.	Finished goods costing $85,500 to manufacture were sold on account for $117,420

Journalize the transactions.