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:

1. Materials purchased on account, $2,020.
2. Materials requisitioned and factory labor used:
3. Job No.MaterialsFactory Labor101$3,090$2,4101023,7703,2501032,5001,5901048,4705,9801055,3804,5501063,9202,890For general factory use1,0503,570
4. Factory overhead costs incurred on account, $5,900.
5. Depreciation of machinery and equipment, $1,710.
6. The factory overhead rate is $40 per machine hour. Machine hours used:
7. Job No.Machine Hours101/38 102/35 103/17 104/68 105/16 106/39 Total213
8. Jobs completed: 101, 102, 103, and 105.
9. Jobs were shipped and customers were billed as follows: Job 101, $8,420; Job 102, $10,100; Job 105, $13,830.

Required:

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