Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production. 1. Materials purchased on account $196,600, and factory wages incurred $94,100. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,140 $19,700 A21 44,720 22,900 A22 36,500 16,900 A23 41,870 27,000 General factory use 4,770 7,600 $165,000 $94,100 3. Manufacturing overhead costs incurred on account $51,500. 4. Depreciation on factory equipment $16,150. 5. Depreciation on the companys office building was $14,800. 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.