Swifty Corporation incurred the following transactions.

Purchased raw materials on account $$55,800.$

Raw Materials of $$37,600$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$9,500$ was classified as indirect materials.

Factory labor costs incurred were $$63,000.$

Time tickets indicated that $$55,600$ was direct labor and $$7,400$ was indirect labor.

Manufacturing overhead costs incurred on account were $$84,600.$

Manufacturing overhead was applied at the rate of $160\%$ of direct labor cost.

Goods costing $$93,800$ were completed and transferred to finished goods.

Finished goods costing $$83,900$ to manufacture were sold.

Record the transactions. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$