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:

   Job No.	Materials		Factory Labor
   101	$3,090		$2,410
   102	3,770		3,250
   103	2,500		1,590
   104	8,470		5,980
   105	5,380		4,550
   106	3,920		2,890
   For general factory use	1,050		3,570

3. Factory overhead costs incurred on account, $5,900.
4. Depreciation of machinery and equipment, $1,710.
5. The factory overhead rate is $40 per machine hour. Machine hours used:

   Job No.	Machine Hours
   101		38
   102		35
   103		17
   104		68
   105		16
   106		39
   Total		213

6. Jobs completed: 101, 102, 103, and 105.
7. 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.