Churchill Co. uses a job order cost system. The following data summarize the operations related to production for November: Materials purchased on account, $528,000. Materials requisitioned, $462,000, of which $58,800 was for general factory use. Factory labor used, $545,200, of which $76,400 was indirect. Other costs incurred on account for factory overhead, $123,400; selling expenses, $195,500; and administrative expenses, $121,800. Prepaid expenses expired for factory overhead were $24,360; for selling expenses, $20,600; and for administrative expenses, $14,900. Depreciation of office building was $70,500; of office equipment, $36,120; and of factory equipment, $24,360. Factory overhead costs applied to jobs, $300,400. Jobs completed, $840,000. Cost of goods sold, $740,000. Required: Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".