Torre Corporation incurred the following transactions.

1.	Purchased raw materials on account $45,720.
2.	Raw Materials of $35,220 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,070 was classified as indirect materials.
3.	Factory labor costs incurred were $53,120, of which $50,230 pertained to factory wages payable and $2,890 pertained to employer payroll taxes payable.
4.	Time tickets indicated that $47,390 was direct labor and $5,730 was indirect labor.
5.	Manufacturing overhead costs incurred on account were $80,890.
6.	Depreciation on the companys office building was $7,500.
7.	Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.	Goods costing $88,400 were completed and transferred to finished goods.
9.	Finished goods (a) costing $75,910 to manufacture were (b) sold on account for $102,130.

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