Fort corporation had the following transactions during its first month of operations: 1. purchased raw materials on account, $85,000. 2. raw materials of $30,000 were requisitioned to the factory. an analysis of the materials requisition slips indicated that $6,000 was classified as indirect materials. 3. factory labor costs incurred were $175,000 of which $145,000 pertained to factory wages payable and $30,000 pertained to employer payroll taxes payable. 4. time tickets indicated that $145,000 was direct labor and $30,000 was indirect labor. 5. overhead costs incurred on account were $198,000. 6. manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. goods costing $115,000 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods. 8. finished goods costing $100,000 to manufacture were sold on account for $130,000.
journalize the transactions debit and credit with journal entry.