Enthes and schedules for Unmnished Jobs and Completed Jobs Staircase Equipment Company uses a job order cost system. The following data summarize the operations related to production for April 2014, the first month of operations: a. Materials purchased on account, $1,800. b. Materials requisitioned and factory labor used: Job Materials Factory Labor $2,760 No. 301 $2,640 3,730 No. 302 3,220 No. 303 2,140 1,820 7,230 No. 304 6,840 No. 305 4,590 5,220 No. 306 3,350 3,310 For general factory use 900 4,080 c. Factory overhead costs incurred on account, $5,040. d. Depreciation of machinery and equipment, $1,960. e. The factory overhead rate is $70 per machine hour. Machine hours used: Job Machine Hours No. 301 28 No. 302 24 No. 303 19 No. 304 73 No. 305 19 No. 306 36 Total 199 f, Jobs completed: 301, 302, 303, and 305. g. Jobs were shipped and customers were billed as follows Job 301, $8,830; Job 302, $10,360 Job 303, $15,340. Required: 1. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0