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, $892,790.

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

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