Entries and Schedules for Unfinished Jobs and Completed Jobs

Kaymer Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations:

1. Materials purchased on account, $19,650.
2. Materials requisitioned and factory labor used:

   Job	Materials		Factory Labor
   301	$1,920		$2,420
   302	2,340		3,270
   303	1,560		1,600
   304	5,260		6,000
   305	3,340		4,570
   306	2,440		2,900
   For general factory use	650		3,580

3. Factory overhead costs incurred on account, $3,670.
4. Depreciation of factory machinery and equipment, $1,720.
5. The factory overhead rate is $70 per machine hour. Machine hours used:

   Job	Machine Hours
   301		22
   302		43
   303		29
   304		79
   305		24
   306		39
   Total		236

6. Jobs completed: 301, 302, 303, and 305.
7. Jobs were shipped and customers were billed as follows: Job 301, $7,060; Job 302, $10,340; Job 303, $15,050.

Required:

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