Waterway Corporation incurred the following transactions.

Purchased raw materials on account $$51,000.$

Raw Materials of $$42,300$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$8,800$ was classified as indirect materials.

Factory labor costs incurred were $$66,200.$

Time tickets indicated that $$55,000$ was direct labor and $$11,200$ was indirect labor.

Manufacturing overhead costs incurred on account were $$81,600.$

Manufacturing overhead was applied at the rate of $160\%$ of direct labor cost.

Goods costing $$89,400$ were completed and transferred to finished goods.

Finished goods costing $$84,400$ to manufacture were sold.

Record the transactions. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$