Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses job order costing. The following data summarize the operations related to production for April, the first month of operations: Materials purchased on account, $2,880. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,350 $2,370 102 2,870 3,200 103 1,900 1,560 104 6,440 5,880 105 4,090 4,480 106 2,980 2,840 For general factory use 800 3,510 Factory overhead costs incurred on account, $4,490. Depreciation of machinery and equipment, $1,680. The factory overhead rate is $70 per machine hour. Machine hours used: Job No. Machine Hours 101 16 102 24 103 39 104 65 105 31 106 28 Total 203 Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $7,010; Job 102, $9,300; Job 105, $17,950.

Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.