35: Sterlis Iroducing Company uses a job-order costing system. The company incurred the following maybacturing costs during March: a. Purchased materials on credit, $58,800. b. Issued materials to production as follows: direct, $51,000; indirect, $11,300. c. Incurred factory wages, $59,400. d. Allocated factory wages to production as follows: direct, $45,000; indirect, $14,900. e. Incurred factory overhead costs on account, $2,500. f. Recognized other factory overhead costs as follows: depreciation of equipment, $4,000; depreciation of building, $5,000; expired insurance, $600; accrued property taxes, $1,800 g. Applied factory overhead to production, $32,500. h. Completed jobs costing $125,500. i. Sold finished goods costing $118,900 to various customers; billed customers for $161,704 (make two entries). Required: Record these summary transactions in general journal form. General Journal Account Title Date Debit Cred