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: a. Materials purchased on account, $2,250. b. Materials requisitioned and factory labor used: Job No. 101 102 103 104 105 106 For general factory use Materials Factory Labor $2,420 $2,150 2,950 2,900 1,960 1,420 6,630 5,330 4,210 4,060 3,070 2,580 820 3,180 c. Factory overhead costs incurred on account, $4,620. d. Depreciation of machinery and equipment, $1,530. e. The factory overhead rate is $50 per machine hour. Machine hours used: Job No. Machine Hours 101 24 102 43 103 28 104 81 105 21 106 33 Total 230 f. Jobs completed: 101, 102, 103, and 105. 9. Jobs were shipped and customers were billed as follows: Job 101, $6,920; Job 102, $9,600; Job 105, $13,860. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.