1. General journal entries for factory overhead GGT 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. 1. Factory overhead applied to production, $34,600. 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. Concentracin 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. 1. Factory overhead applied to production, $34,600. 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