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

Job No.	Amount
100	$ 3,670
101	4,350
104	25,510
108	15,850
Indirect	6,120
111	7,150
115	7,600
117	32,900

Required:

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

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1
2
3