Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: Materials purchased on account, $2,400. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,110 $3,020 102 2,570 4,080 103 1,710 1,990 104 5,780 7,490 105 3,670 5,710 106 2,680 3,620 For general factory use 720 4,470 Factory overhead costs incurred on account, $4,030. Depreciation of machinery and equipment, $2,140. The factory overhead rate is $70 per machine hour. Machine hours used: Job No. Machine Hours 101 42 102 17 103 22 104 69 105 38 106 41 Total 229 Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $9,680; Job 102, $9,410; Job 105, $15,200. 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.