\begin{tabular}{|l|} \hline Instructions \\ \hline Chart of Accounts \\ \hline 236 Interest Payable \\ 241 Lease Payable \\ 251 Wages Payable \\ 252 Consultant Fees Payable \\ EQUITY \\ 311 Common Stock \\ 340 Retained Earnings \\ 351 Dividends \\ 390 Income Summary \end{tabular} Joumal ASSETS 110 Cash 121 Accounts Recelvable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid insurance REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utaties Expense 534 Office Supplies Expense DiSalvio Co uses a job order cost system. The following data summarize the operations retated to production for May: May 1 Materials purchased on account, $645,190. 2 Materlats requisitioned, $642,250, of which $72,680 was for general factory use 31 Factory labor used, $631,920, of which $91,350 was indirect. 31 Other costs incurred on account for factory overhead, $153,030, selling expenses, $228,490, and administrative expenses, $150,890 31 Prepaid expenses expired for factory overhead were $29,630, for selting expenses, $26,950, and for administrative expentes, 517,150 . 31. Depreciabon of office building was $88,610, of oflice equipment, $42,970, and of factory equipment, $31,120. 31 Factory overhead costs applied to jobs, $373,200. Instructions administratrve expenses, $150,890. 31 Prepaid expenses expired for factory overhead were $29,630, for selling expenses, 526,950 , and for administrative expenses, 517,150 31 Depreciation of office building was $88,610, of office equipment, $42,970; and of factory equipment, $31,120 31 Factory overhead costs applied to jobs, $373,200 31 Jobs completed, $966,650 31 Cost of goods sold, $848,470 Journalize the entres to recond the summanzed operations Refer to the Chart of Accounts for exact wording of account totles. Journalize the entres to record the summarized operations. Refer to the Chart of Accounts for exact wording of account thtes Entries for costs in a job order cost system Joumal Instructions Chart of Accounts 142 Prepaid Insurance 534 Oftice Supplies Expense 143 Prepaid Expenses 540 Administrative Expenses 181 Office Building 561 Depreciation Expense-Office Building 191 Otfice Equipment 562 Depreciation Expense-Ofice Equipment 192 Accumulated Depreciation-Buldings and Equipment 590 Miscellaneous Expense 710 Interest Expense LIABILITES 210 Accounts Payable 221 Utiaties Payable 231 Notes Payable 236 Interest Payable 241 Laco Pavahle