Forever Spring Apparel Company uses a job order cost system. The following data summarize the operations related to production for June:
a. Materials purchased on account, $226,150.
b. Materials requisitioned, $201,700, of which $4,580 was for general factory use.
c. Factory labor used, $187,100, of which $59,700 was indirect.
d. Other costs incurred on account were for factory overhead, $83,500; selling expenses, $51,000; and administrative expenses, $36,400.
e. Prepaid expenses expired for factory overhead were $3,600; for selling expenses, $950; and for administrative expenses, $700.
f. Depreciation of factory equipment was $15,200; of office equipment, $11,100; and of store equipment, $1,900.
g. Factory overhead costs applied to jobs, $170,100.
h. Jobs completed $485,600.
i. Cost of goods sold, $476,200.

Instructions
Journalize the entries to record the summarized operations.