Barnes Company uses a job order cost system. The following data summarize the operations related to production for October October 31 31 Materials purchased on account, $630,520. 2 Materials requisitioned, $669,000, of which $76,690 was for general factory use. Factory labor used, $644,620, of which $91,400 was indirect. Other costs incurred on account for factory overhead, $147,440; selling expenses, $238,240; and administrative expenses, $150,800. 31 Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $25,550; and for administrative expenses, $18,210. 31 Depreciation of office building was $85,350; of office equipment, $45,280; and of factory equipment, $32,530. Factory overhead costs applied to jobs, $374,600. Jobs completed, $996,810. 31 Cost of goods sold, $892,790. 31 31 Required: lahan Anh Antine Daarnaast handa vista CHART OF ACCOUNTS Barnes Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 133 Factory Overhead 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 134 Finished Goods Journalize the entries to record the summarized operations Refer to the chart of accounts for the exact wording of the account titles CNOW journals do not use lines for spuces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered PAGE 10 JOURNAL ACCUTTI ASSETS LIABILITIES ONEDET DET EQUITY POST PER DESCRIPTION DAT