Aarinja Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $603,850. 2 Materials requisitioned, $641,100, of which $75,300 was for general factory use. 31 Factory labor used, $688,540, of which $90,730 was indirect. 31 Other costs incurred on account for factory overhead, $154,470; selling expenses, $234,760; and administrative expenses, $145,220. 31 Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $27,590; and for administrative expenses, $18,760. 31 Depreciation of office building was $86,990; of office equipment, $41,730; and of factory equipment, $32,800 31 Factory overhead costs applied to jobs, $363,550 31 Jobs completed, $1,017,780. 31 Cost of goods sold, $868,240. Chart of Accounts ASSEIS REVENUE 110 Cash 121 Accounts Recelvable 125 Notes Receivable 126 Interest Recelvable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Office Building 191 Office Equipment 192 Accumulated Depreciation-Buildings and Equipment 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Offlce Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Office Buil 562 Depreciation Expense-Office Equ 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Eamings 351 Dividends \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & & & & & \multicolumn{3}{|c|}{ ACCOUNTING EQUATION } \\ \hline & oar: & scicoution & nost aro. & ochir & caror & Assets & LWeknts & taurtr \\ \hline 1 & & & & & & & & \\ \hline 3 & & & & & & & 32 & \\ \hline 1 & & & & & & & 4 & \\ \hline - & & & & & & & & \\ \hline 3 & & & 18 & & & 18 & & \\ \hline * & & & & & & & & \\ \hline , & & & & & & & & \\ \hline s & & & & & & & & \\ \hline , & & & & & & & & \\ \hline 10 & & & & & & & & \\ \hline u & & & & & & & & \\ \hline u & & 8 & & & & & & \\ \hline u & & & & & & & & \\ \hline 14 & & & & & & & & \\ \hline is & & & & & & & & \\ \hline is & & & & & & & & \\ \hline y & & & & & & & & \\ \hline n & & & & & & & & \\ \hline is & & & & & & & & \\ \hline n & & & & & & & & \\ \hline a & & & & & & & & \\ \hlinen & & & & & & & & \\ \hline a & & & & & & & & \\ \hlinex & & & & & & & & \\ \hline is & & & & & & & & \\ \hline n & & + & & & & & & \\ \hline \end{tabular}