Collogiate Pubishing inc. began printing operabons on March 1. Jobs 301 and 302 were completod during the month, and all costs applicable to them were recorded on the related cont sheets. Jobs 303 and 304 are stit in procoss at the end of the month, and all applicable costs except factory overhead hare been recorded on the relaled cost shoets In addition to the matorials and labor chargod drectly fo the jobs, $7,000 of indirect materials and 511,200 of indiroct labor ware used during the month. The cost ehoots for the lour jobs ontering productoon durng the month are as loilows, in summary form: Required: Joumalize the Mar. 31 summary entries to record each of the following operations for March (one entry for each operation). Refor to the chart of accounts for the exact wording of the account tities. CNOW journals do not use ines for spaces or joumal explanations. Every iine on a joumnal page is used for debit or credit entries. Do not add explanations or skip a line betwsen journal ontries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. a. Direct and indirect materials used. b. Direct and indirect labor used. c. Factory overhead applied to al four jobs (a single overhead rate is used based on direct labor cost). d. Complotion of Jobs 301 and 302 . Shaded cells have leadback. (x) JOUPNAL Score: 0/125 ACCOUNTING EQUATION bNt meraptow post r ccart chroit Nats iknemis: goury 18 1 3) Foodback