Torre Corporation incurred the following transactions.

1.		Purchased raw materials on account $45,100.
2.		Raw Materials of $35,130 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,970 was classified as indirect materials.
3.		Factory labor costs incurred were $53,160, of which $49,520 pertained to factory wages payable and $3,640 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $47,700 was direct labor and $5,460 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $79,060.
6.		Depreciation on the companys office building was $7,630.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $88,760 were completed and transferred to finished goods.
9.		Finished goods (a) costing $75,620 to manufacture were (b) sold on account for $102,510.

Journalize the transactions.