A summary of the time tickets for the current month follows:

Job No.	Amount
100	$ 3,890
101	4,010
104	22,870
108	21,030
Indirect	6,200
111	7,170
115	7,370
117	31,150

Journalize the entry on Dec. 31 to record the factory labor costs. Refer to the Chart of Accounts for exact wording of account titles.

Journalize the entry on Dec. 31 to record the factory labor costs. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 10

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1
2
3