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: a. Materials purchased on account, $2,100. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,020 $2,170 102 3,680 2,930 103 2,450 1,430 104 8,270 5,380 105 5,250 4,100 106 3,840 2,600 For general factory use 1,030 3,210 c. Factory overhead costs incurred on account, $5,770. d. Depreciation of machinery and equipment, $1,540. e. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. Machine Hours 101 31 102 26 103 26 104 85 105 45 106 21 Total 234 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $9,020; Job 102, $10,270; Job 105, $16,910. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.