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, $644,380.
	2	Materials requisitioned, $670,250, of which $71,770 was for general factory use.
	31	Factory labor used, $637,900, of which $88,640 was indirect.
	31	Other costs incurred on account for factory overhead, $142,060; selling expenses, $238,560; and administrative expenses, $151,300.
	31	Prepaid expenses expired for factory overhead were $29,450; for selling expenses, $27,540; and for administrative expenses, $18,720.
	31	Depreciation of office building was $84,480; of office equipment, $43,730; and of factory equipment, $32,270.
	31	Factory overhead costs applied to jobs, $379,790.
	31	Jobs completed, $988,380.
	31	Cost of goods sold, $921,340.

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

Please follow the outline and the label for the outline!