Jester Company uses a job order cost system. The following data summarize the operations related to production for September:
a. Materials purchased on account, $550,000.
b. Materials requisitioned, $485,000, of which $54,200 was for general factory use.
c. Factory labor used, $540,000, of which $130,000 was indirect.
d. Other costs incurred on account were for factory overhead, $175,000; selling expenses, $122,500; and administrative expenses, $79,000.
e. Prepaid expenses expired for factory overhead were $17,500; for selling expenses, $20,300; and for administrative expenses, $11,900.
f. Depreciation of factory equipment was $35,400; of office equipment, $44,200; and of store equipment, $10,650.
g. Factory overhead costs applied to jobs, $385,000.
h. Jobs completed, $1,350,000.
i. Cost of goods sold, $1,325,000.
Instruction
Journalize the entries to record the summarized operations.