Cullumber Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $ 2,940 and two jobs in process: Job No. 429 $ 1,680, and Job No. 430 $ 1,260. During May, a summary of source documents reveals the following. Materials Requisition Slips Labor Time Tickets Job Number 429 $2,100 $ 1,600 430 2,940 2,520 431 3,700 $ 8,740 6,400 $ 10,520 General use 680 1,000 $ 9,420 $ 11,520 Cullumber Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. (a) Prepare May 31 summary journal entries to record (1) the requisition slips, (2) the time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 429. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (1) May 31 (2) 31 (3) 31 (4) 31