Blossom Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. Materials purchased on account $195,840, and factory wages incurred $89,530. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $35.890 $18,800 A21 43,800 22,440 A22 36,800 15,300 A23 40,110 25,500 General factory use 4,570 7,490 $161,170 $89,530 3. Manufacturing overhead costs incurred on account $50,490. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $14,830. 5. Depreciation on the company's office building was $14,630. 6. Manufacturing overhead rate is 90% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23. Direct Materials Direct Labor Manufacturing Overhead Total $ 35,890 $ 18.800 $ 16920 71,610 000 43,800 22,440 20196 86,436 } 40,110 25,500 22950 88,560 $ 246,606 Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 195.840 Accounts Payable 195,840 (To record materials purchases) Factory Labor 89,530 Payroll Liabilities 89,530 (To record factory wages) (2) ) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (To record materials put into production) Work in Process Inventory Manufacturing Overhead OOOOO101 III II DE DAOOOOO Factory Labor (To record labor put into production) (3) Manufacturing Overhead 50,490 Accounts Payable 50,490 (4) 4 Manufacturing Overhead 14,830 Accumulated Depreciation-Equipment 14,830 (5) Depreciation Expense 14,630 Accumulated Depreciation-Buildings 14,630 (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory 246,606 Work in Process Inventory 246,606