Below are listed some transactions of Zintor Inc., which uses a job order cost accounting system. Prepare the entries to record the transactions.

(1) Purchased materials costing $80,000 and incurred prepaid expenses amounting to $6,000, all on account.

(2) Requisitioned 525.000 worth of materials to be used directly in production and $2,000 worth of materials to be used indirectly for repairs and maintenance.

(3) Factory labor used as follows: direct labor. 540.000; indirect labor, S3,000.

(4) Other costs incurred on account as follows: factory overhead, 513,000; selling expenses. $22,000; administrative expenses, S15,000.

(5) Prepaid expenses expired as follows: factory overhead, $8,000; selling expenses, $700; administrative expenses. $300.

(6) The predetermined rate for the application of factory overhead to jobs (work in process) was 80% of direct labor cost. (See Transaction 3.)

(7) The cost of jobs completed was $60,000 (8) The sales on account for the per od amounted to 5200.000. The cost of goods sold was 5120.000.