Dttoson Fencing Inc. uses job order costing. The following data summarize the operations related to production for December, the first month of operations: a. Materials purchased on account, $31,030. b. Materials requisitioned and factory labor used: c. Factory overhead costs incurred on account, \$5,290. d. Depreciation of machinery and equipment, $1,960. e. The factory overhead rate is $52 per machine hour. Machine hours used: Instructions f. Jobs completed: 301,302,303 and 305. g. Jobs were shipped and customers were billed as follows: Job 301,$8,430; Job 302,$10,960; Job 303,$15,550. Required: 1. Journalize the entries to record the summarized operations. Record each item (items a-f) as an individual entry on December 31 . Record item In f. Jobs completed: 301,302,303 and 305. g. Jobs were shipped and customers were billed as follows: Job 301 , $8,430; Job 302 , $10,960; Job 303,$15,550. Required: 1. Journalize the entries to record the summarized operations. Record each item (items a-f) as an individual entry on December 31 . Record item g as 2 entries. 2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. 4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account