DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $630, 520. 2 Materials requisitioned, $669,000, of which $76, 690 was for general factory use. 31 Factory labor used, $644, 620, of which $91, 400 was indirect. 31 Other costs incurred on account for factory overhead, $147, 440: selling expenses, $238, 240: and administrative expenses, $150, 800. 31 Prepaid expenses expired for factory overhead were $30, 340: for selling expenses, $25, 550: and for administrative expenses. $18, 210. 31 Depreciation of office building was $85, 350: of office equipment, $45, 280: and of factory equipment, $32, 530. 31 Factory overhead costs applied to jobs, $374, 600. 31 Jobs completed, $996, 810. 31 Cost of goods sold, S892.790. Journalize the entries to record the summarized operators Refer to the Chart of Accounts for exact wording of account titles