(Chapter 16) Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. Journalize each transaction below 4. 1. Materials purchased on account $195,510, and factory wages incurred $92,520. 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor 537,460 44,110 37,060 41,860 5,120 165,610 S19,110 23,510 15,800 26,030 8,070 520 Manufacturing overhead costs incurred on account $50,800. 4. Depreciation on factory equipment $16,000. 5. 3. Depreciation on the company's office building was $14,400. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23. Transaction Account Titles Debit Credit