Chart of Accounts instructions Marinja Company uses job order costing The following data summarize the operations related to production for May May 1 Materials purchased on account, $645,190 2 Materials 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, 5153,030 ; selling expenses, 5228,490 , and administrathe expenses, $150,890 31 Prepaid expenses expired for factory overhead were $29,630, for selling expenses, $26,950, and for administrathe expenses, $17,150 31. Depreciation of office bullding was $88.610, of olice 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, 5848,470 Required: Joumaize the entres to record the summanzed operabions CHART OF ACCOUNTS Marinja Company 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 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 insurance Expense 141 Supplies 533 Utilities Expense 142 Prepaid Insurance 534 Office Supplies Expense 143 Prepaid Expenses 540 Administrative Expenses 181 Office Bullding 561 Depreciation Expense-Otfice Building 191 Office Equipment 562 Depreciation Expense-Office Equipment 192 Accumulated Depreciation-Buildings and Equipment 590 Miscellaneous Expense 710 interest Exponse LIABILITIES 210 Accounts Payable Joumalize the entries to record the summanzed operations