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, $634,000.
	2	Materials requisitioned, $646,200, of which $74,500 was for general factory use.
	31	Factory labor used, $660,200, of which $91,200 was indirect.
	31	Other costs incurred on account for factory overhead, $147,500; selling expenses, $234,000; and administrative expenses, $146,400.
	31	Prepaid expenses expired for factory overhead were $29,200; for selling expenses, $26,800; and for administrative expenses, $18,000.
	31	Depreciation of office building was $84,600; of office equipment, $43,340; and of factory equipment, $32,000.
	31	Factory overhead costs applied to jobs, $362,000.
	31	Jobs completed, $1,002,000.
	31	Cost of goods sold, $890,000.

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

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

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JOURNAL

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