Date Debit In January, Crane Tool & Die accumulated factory labour costs of $7,100. During January, time tickets show that the factory labour of $7,100 was used as follows: Job 1 $2,370, Job 2 $1,770, Job 3 $1,570, and general factory use $1,390. Prepare a summary journal entry to record factory labour used. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Credit Debit Jan. 31