Dacher Company uses a job order cost system. The following data summarize the operations related to production for October: Materials purchased on account, $450,000. Materials requisitioned, $425,000, of which $4,500 was for general factory use. Factory labor used, $385,000, of which $95,000 was indirect. Other costs incurred on account were for factory overhead, $125,400; selling expenses, $87,500; and administrative expenses, $56,400. Prepaid expenses expired for factory overhead were $12,500; for selling expenses, $14,500; and for administrative expenses, $8,500. Depreciation of factory equipment was $25,300; of office equipment, $31,600; and of store equipment, $7,600. Factory overhead costs applied to jobs, $261,500. Jobs completed, $965,000. Cost of goods sold, $952,400. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank