The business transactions of Robinson Company are given below. Robinson factory manufactures furnitures and accounts manufacturing job-costing system using normal costing.

- Purchase of direct and indirect materials, $90,000

- Usage of direct materials, $80,000, and indirect materials, $5,000

- Cash paid for direct manufacturing labor, $30,000, and indirect manufacturing labor, $20,000 - Incurrence of other manufacturing dept. overhead, $75,000

- Allocation of manufacturing overhead, $80,000

- Completion and transfer to finished goods, $150,000

- Incurrence of marketing and customer-service costs, $40,000

- Sales, $250,000

- Cost of goods sold, $180,000 Requirement: Journalize the transactions above.