Sunland Corporation had the following transactions during its first month of operations: 1. Purchased raw materials on account, $98,600. 2. 3. Raw materials of $34,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,960 was classified as indirect materials. Factory labor costs incurred were $203,000 of which $168,200 pertained to factory wages payable and $34,800 pertained to employer payroll taxes payable. 4. Time tickets indicated that $168,200 was direct labor and $34,800 was indirect labor. 5. Overhead costs incurred on account were $229,680. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 6. 7. Goods costing $133,400 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 $116,000 was sold on account for $150,800. Journalize the above transactions for Sunland Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)