General journal entries for factory overhead GWB Products, Inc., uses a job order cost system. Selected transactions dealing with factory items for the month follow:

a. Requisitioned indirect materials from storeroom, $3,200.

b. Purchased, on account, factory supplies for future needs, $4,400.

c. Purchased parts, on account, for repairing a machine, \(\$ 1,400\).

d. Requisitioned factory supplies from storeroom, \(\$ 900\).

e. Returned other defective factory supplies to vendor, \(\$ 700\).

f. Factory rent accrued for the month, \(\$ 2,400\).
g. Returned previously requisitioned factory supplies to storeroom, \(\$ 350\).
h. Depreciation of machinery and equipment, \(\$ 2,800\).
i. Payroll taxes liability for month, \(\$ 3,200\).
j. Heat, light, and power charges payable for the month, \(\$ 6,400\).
k. Expired insurance on inventories, \(\$ 1,350\).
I. Factory overhead applied to production, \(\$ 36,400\).
m. Indirect labor for the month, \(\$ 2,600\).
n. Goods completed and transferred to finished goods: materials, \(\$ 14,400\); labor, \(\$ 40,400\); factory overhead, \(\$ 30,400\).
{Required:}
Record the previous transactions. Assume that the records include a control account and a subsidiary ledger for factory overhead, to which the entries will be posted at some later date.