Barnes Company uses a job order cost system. The following data summarize the operations related to production for October:

October1Materials purchased on account, $315,500.2Materials requisitioned, $290,100, of which $8,150 was for general factory use.31Factory labor used, $489,500, of which $34,200 was indirect.31Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000.31Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000.31Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000.31Factory overhead costs applied to jobs, $711,600.31Jobs completed, $1,425,000.31Cost of goods sold, $1,380,000.Required: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 spaces 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.