Entries for Costs in a Job Order Cost System

Velasco Co. uses a job order cost system. The following data summarize the operations related to production for July:

1. Materials purchased on account, $582,900
2. Materials requisitioned, $489,640, of which $63,650 was for general factory use
3. Factory labor used, $600,390, of which $114,070 was indirect
4. Other costs incurred on account for factory overhead, $139,900; selling expenses, $215,670; and administrative expenses, $128,240
5. Prepaid expenses expired for factory overhead, $26,810; for selling expenses, $22,730; and for administrative expenses, $16,320
6. Depreciation of office building was $78,110; of office equipment, $39,640; and of factory equipment, $26,810
7. Factory overhead costs applied to jobs, $332,250
8. Jobs completed, $769,430
9. Cost of goods sold, $746,110

Required:

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

f. Depreciation of office building was $78,110; of office equipment, $39,640; and of factory equipment, $26,810.

Entry	Description	Debit	Credit
f.		fill in the blank	fill in the blank
		fill in the blank	fill in the blank
	Factory Overhead	26,810	fill in the blank
		fill in the blank	fill in the blank
		fill in the blank	fill in the blank
	Accumulated Depreciation-Factory Equipment	fill in the blank	fill in the blank