Torre Corporation incurred the following transactions. 1. Purchased raw materials on account $56,160. 2. Raw Materials of $40,910 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,200 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 $50,170 was direct labor and $10,830 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83,830. 6. Depreciation on the company’s office building was $8,820. 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $98,850 were completed and transferred to finished goods. 9. Finished goods costing $77,440 to manufacture were sold on account for $105,590. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)