Torre Corporation incurred the following transactions.

1.Purchased raw materials on account $55,800.2.Raw materials of $37,600were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500was classified as indirect materials.3.Factory labour costs incurred were $63,000, of which $50,800pertained to factory wages payable and $12,200pertained to employer payroll taxes payable.4.Time tickets indicated that $55,600was direct labour and $7,400was indirect labour.5.Manufacturing overhead costs incurred on account were $84,600.6.Depreciation on the company's office building was $8,300.7.Manufacturing overhead was applied at the rate of 160% of direct labour cost.8.Goods costing $93,800were completed and transferred to finished goods.9.Finished goods costing $83,900to manufacture were sold on account for $104,400.

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