At the end of August, both the Vault Bank and Take Off Airlines campaigns were completed. The costs of completed campaigns are debited to the cost of services account. Journalize the summary entry to record each of the following for the month. Direct labor costs. Media purchases Overhead applied Completion of Vault Bank and Take off Airlines campaigns DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for May: Materials purchased on account, $634,000. Materials requisitioned, s646, 200, of which $74, 500 was for general factory use. Factory labor used, $660, 200, of which $91, 200 was indirect. Other costs incurred on account for factory selling expenses $234,000; and administrative overhead, $147, 500; expenses, $146, 400. Prepaid expenses expired for factory overhead were s29, 200; for selling expenses, $26, 800; and for administrative expenses, $18,000. Depreciation of office building was $84, 600; of office equipment, $43, 340; and of factory equipment, $32,000. Factory overhead costs applied to jobs, $362,000. h. Jobs completed, $1,002,000. Cost of goods sold, $890,000. Journalize the entries to record the summarized operations