Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. Materials purchased on account $193,900, and factory wages Incurred $92,700. Materials requisitioned and factory labor Used by job: Manufacturing overhead costs incurred on account $51,400. Depreciation on factory equipment $16,950. Depreciation on the company's office building was $15,200. Manufacturing overhead rate is 84% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. Prepare entries to record the operations summarized above