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 2016, the first month of operations: a. Materials purchased on account, $147,000 b. Materials requisitioned and factory labor used Job No. 101 No. 102 No. 103 No. 104 No. 105 No. 106 For general factory use Materials $19,320 23,100 13,440 38,200 18,050 18,000 9,000 Factory Labor $19,500 28,140 14,000 36,500 15,540 18,700 20,160 C. Factory overhead costs incurred on account, $6,000 d. Depreciation of machinery and equipment, $4,100 e. The factory overhead rate is $40 per machine hour. Machine hours used: Machine Hours Job No. 101 No. 102 No. 103 No. 104 No. 105 No. 106 Total 154 160 126 238 160 174 1,012 f. Jobs completed: 101, 102, 103, and 105 g. Jobs were shipped and customers were billed as follows: Job 101, $62,900; Job 102, $80,700; Job 105, $45,500 Required 1. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank