Sunland Corporation incurred the following transactions.

1.		Purchased raw materials on account $53,000.
2.		Raw Materials of $41,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,700 was classified as indirect materials.
3.		Factory labor costs incurred were $60,500, of which $50,600 pertained to factory wages payable and $9,900 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,800 was direct labor and $5,700 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $84,800.
6.		Depreciation on the companys office building was $9,000.
7.		Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8.		Goods costing $94,200 were completed and transferred to finished goods.
9.		Finished goods costing $78,200 to manufacture were sold on account for $109,000.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
	(To record the sale)
	(To record the cost of the sale)