Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $55,000.
2. Raw Materials of $36,400 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,100 was classified as indirect materials.
3. Factory labor costs incurred were $61,000, of which $51,600 pertained to factory wages payable and $9,400 pertained to employer payroll taxes payable.
4. Time tickets indicated that $54,300 was direct labor and $6,700 was indirect labor.
5. Manufacturing overhead costs incurred on account were $82,100.
6. Depreciation on the company’s office building was $8,400.
7. Manufacturing overhead was applied at the rate of 160% of direct labor cost.
8. Goods costing $90,200 were completed and transferred to finished goods.
9. Finished goods costing $85,000 to manufacture were sold on account for $108,200.

Required:
Journalize the transactions.