Aarinja Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $635,470. 2 Materials requisitioned, $628,070, of which $74,070 was for general factory use. 31 Factory labor used, $674,350, of which $94,570 was indirect. 31 Other costs incurred on account for factory overhead, $151,200; selling expenses, $228,420; and administrative expenses, $152,810. 31 Prepaid expenses expired for factory overhead were $27,820; for selling expenses, $28,010; and for administrative expenses, $18,240. 31 Depreciation of office building was $81,480; of office equipment, $43,370; and of factory equipment. $31,020. 31. Factory overhead costs applied to jobs. $363,480. 31 Jobs comploted, $992,960. 31 Cost of goods sold, $885,860. Required: Joumalize the entries to record the summarized operations