Entries for costs in a job order cost system summarize the operations related to production for July Munson Co.uses a job order cost system. The following deta July 1 Materials purchased on account, $645,190. 2 Materials requisitioned, $642,250, of which $72,680 was for general factory use 31 Factory labor used, $831,820, of which $91,350 was indirect 31 Other costs incurred on account for factory overhead, $153,030, selling expenses, $228,490, and administrative expenses, $150,890 31 Prepaid expenses expired for factory overhead were $29,630, for selling expenses, $26,950, and for administrative expenses, $17,150 31 Depreciation of office building was $88,610, of office equipment, $42,970 and of factory equipment, $31,120 31 Factory overhead costs applied to jobs, $373,200 31 Jobs completed, $966,650 31 Cost of goods sold, $848,470 ournalize the entries to record the summarized operations. Pofer to the Chart of Accounts for exact wording of account tles hart of Accounts CHART OF ACCOUNTS Munson Co General Ledger ASSETS REVENUE 10 Salks 610 Interest Revenue 110 Cash 121 Accounts Receivable 125 Notes Receivablie 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead EXPENSES 510 Cost of 520 Wages Expense 531 Selinn Goods Sold