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, $603,850.
	2	Materials requisitioned, $641,100, of which $75,300 was for general factory use.
	31	Factory labor used, $688,540, of which $90,730 was indirect.
	31	Other costs incurred on account for factory overhead, $154,470; selling expenses, $234,760; and administrative expenses, $145,220.
	31	Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $27,590; and for administrative expenses, $18,760.
	31	Depreciation of office building was $86,990; of office equipment, $41,730; and of factory equipment, $32,800.
	31	Factory overhead costs applied to jobs, $363,550.
	31	Jobs completed, $1,017,780.
	31	Cost of goods sold, $868,240.

Journalize the entries to record the summarized operations. Refer to the Chart of Accounts for exact wording of account titles.