Chart of Accounts Journal Instructions DISalvio Co. uses a job order cost system. The following data summarize the operations related to production for May May 1 Materials purchased on account, $663,320 2 Materials requisitioned, $618,780, of which $71,310 was for general factory use. 31 Factory labor used, $640,350, of which $88,200 was indirect. 31 Other costs incurred on account for factory overhead, $140,430, selling expenses, $245,050, and administrative expenses, $145,440 Prepaid expenses expired for factory overhead were $30,100, for selling expenses, $27,880, and for administrative expenses, $18,590 31 31 Depreciation of office building was $86,490, of office equipment, $45,350, and of factory equipment $30,880 31 Factory overhead costs applied to jobs, $365,760 31 Jobs completed, $1,017,410. 31 Cost of goods sold, $911,220 Journalize the entries to record the summanized operations. Refer to the Chart of Accounts for exact wording of account titles