Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. Materials purchased on account $197,000, and factory wages incurred $90, 200. 2. Materials requisitioned and factory labor used by job: Manufacturing overhead costs incurred on account $51,000. 4. Depreciation on factory equipment $16, 850. 5. Depreciation on the company's office building was $15, 300. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not