Hi-Volt Transformer Co. uses a job order cost system. The following data summarize the operations related to production for June:
a. Materials purchased on account, $635,500.
b. Materials requisitioned, $597,200, of which $36,200 was for general factory use.
c. Factory labor used, $468,100, of which $97,500 was indirect.
d. Other costs incurred on account were for factory overhead, $361,100; selling expenses, $245,000; and administrative expenses, $164,500.
e. Prepaid expenses expired for factory overhead were $21,000; for selling expenses, $14,200; and for administrative expenses, $8,600.
f. Depreciation of factory equipment was $36,000; of office equipment, $21,500; and of warehouse equipment, $9,700.
g. Factory overhead costs applied to jobs, $540,500.
h. Jobs completed, $1,436,200.
i. Cost of goods sold, $1,445,500.

Instructions
Journalize the entries to record the summarized operations.