Entries and Schedules for Unfinished Jobs and Completed Jobs Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.

Post the appropriate entries to $T$ accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month.

Bal.

Finished Goods Prepare a schedule of unfinished jobs to support the balance in the work in process account.

$\backslash$table$[[\backslash$table$[[$Hildreth Company$],[$Schedule of Unfinished Jobs$]]],[$Job$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Factory$],[$Overhead$]],$Total$],[$v$,$$$,,,],[$:$\text{'},,,,],[$Balance of Work in Process, April $30,,,,]]$

Prepare a schedule of completed jobs on hand to support the balance in the finished goods account.

$\backslash$table$[[$Job$,$Direct Materials,$\backslash$table$[[$mpany$],[$pleted Jobs$]],\backslash$table$[[$Factory$],[$Overhead$]],$Total$],[$Direct Labor$],[,,$vdots,,$]]$

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, $$2,380.$

b$.$ Materials requisitioned and factory labor used:

c$.$ Factory overhead costs incurred on account, $$6,210.$

d$.$ Depreciation of machinery and equipment, $$1,950.$

e$.$ The factory overhead rate is $$45$ per machine hour. Machine hours used:

f$.$ Jobs completed: $101,102,103,$ and $105.$

g$.$ Jobs were shipped and customers were billed as follows: Job $101,$ $$8,770$; Job $102,$$$10,130$; Job $105,$ $$18,650.$

Required:

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