Entries and Schedules for Unfinished Jobs and Completed Jobs Staircase Equipment Company uses a job order cost system. The following data summarize the operations related to production for April 2014, the first month of operations: a. Materials purchased on account, $1,900 b. Materials requisitioned and factory labor used: Materials Factory Labor Job No. 301 No. 302 No. 303 No. 304 No. 305 No. 306 For general factory use $2,780 3,390 2,250 7,620 4,840 3,530 950 $2,210 2,980 1,460 5,480 4,180 2,650 3,270 C. Factory overhead costs incurred on account, $5,310 d. Depreciation of machinery and equipment, $1,570 e. The factory overhead rate is $35 per machine hour. Machine hours used: Job No. 301 No. 302 No. 303 No. 304 No. 305 No. 306 Total Machine Hours 43 65 17 42 224 f. Jobs completed: 301, 302, 303, and 30!5 g. Jobs were shipped and customers were billed as follows: Job 301, $7,790; Job 302, $9,030; Job 303, $13,200 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 or enter "O