Sunland Corporation incurred the following transactions.

i$.$ Purchased raw materials on account $353,780$

$2.$ Raw Materials of $$41,760$ were requisitioned to the factory. An ansilysis of the materials requisition slips indicated that $$7,960$ was classifed as indirect materials.

$3.$ Factory labor costs incurred were $$69,520$

$4.$ Time tickets indicated that $$62,640$ was direct labor and $$6,880$ was indirect labor.

$5.$ Manulacturing overhead costs incurred on account were $$93,300$

$6.$ Depreciation on the company office b$$liding was $39,380.$

$7.$ Manulacturing overhead was applied at the rate of $150\%$ at direct labot $cosL.$

$8.$ Goods couting $$102080$ were tompleted and transferred to fintuhed goods

$9.$ Finished goods costing $$87,000$ to manufacture were sold on account for $$119,480.$

Journalize the tranuctions. fist all debit entries before credit entries. Credi account tilles are automatically indented when amount is entered. Do not hident manually.$)$

No$.$ Account Titles and Explanation

Deblt

Credit

$(1)$

$(2)$

$(3)$

$(4)$

$(5)$

$(6)$

$(7)$

$(8)$

$(9)$

$($To record the sale$)$