Torre Corporation incurred the following transactions. Purchased raw materials on account $48, 820. Raw Materials of $38, 910 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9, 120 was classified as indirect materials. Factory labor costs incurred were $56, 320, of which $51, 230 pertained to factory wages payable and $5, 090 pertained to employer payroll taxes payable. Time tickets indicated that S51, 490 was direct labor and $4, 830 was indirect labor. Manufacturing overhead costs incurred on account were $83, 010. Depreciation on the company's office building was $8, 480. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $94, 890 were completed and transferred to finished goods. Finished goods costing $75, 370 to manufacture were sold on account for $112, 460. Journalize the transactions