During January, time tickets show that the factory labor of $$4,800$ was used as follows: Job $1$$$1,760,$ Job $2$$$1,280,$ Job $3$$$1,120,$ and general factory use $$640.$

Prepare a summary journal entry to record factory labor used. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Jan. $31$ Work in Process Inventory

Debit

Credit

$$

$$

$$