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

Job No.	Amount
100	$3,830
101	4,260
104	26,900
108	21,620
Indirect	6,430
111	6,850
115	7,190
117	30,380

Required:

Journalize the entry on Dec. 31 to record the factory labor costs. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.