Entries with Overhead Subsidiary LedgBr. The general ledger of Protech Company contains a factory over¬ head control account supported by a subsidiary ledger showing details by departments. The plant has one service department and three producing departments. The following table shows details with respect to these departments:

Building space (squarefeet).

Cost ofmachinery.

Horsepowerrating.

Worker’s compensation insurance rate (per $100)

Machining Department 10,000

$300,000 1,000

$1.50 Painting Department 4,000

$100,000

-0-

$1.50 Assembly Department 4,000

$60,000 100

$1.00 General Factory Cost Pool 2,000

$20,000 150

$1.00 During January, certain assets expired and some liabilities accrued as follows:

(a) Depreciation on buildings, $3,000.

(b) Depreciation on machinery, $9,600.

(c) Property tax for the year ending December 31 is estimated to be $12,000 (60% on buildings and 40% on machinery).

(d) Worker’s compensation insurance for January is based on the following earnings of factory employees; Machining Department, $30,000; Painting Department, $12,000; Assembly Department, $16,000; and General Factory Cost Pool, $6,000.

(e) The power meter reading at January 31 shows 12,500 kilowatt-hours consumed. The rate is $.06 per kilowatt-hour.

(f) The heat and light bill for January is $1,800.
(g) Supplies requisitions show $1,800 used in the Machining Department, $2,300 in the Assembly Department, and $410 in the General Factory Cost Pool.
Required: Prepare journal entries. Show details in four departmental overhead columns to support each gen¬ eral journal debit.