Entries for factory costs and jobs completed truchonsChart of Accounts Journal IN BUTI College Publishing Inc. tegn printing Operations on March 1. Juts 301 and 202 were completed during the month, and il cosis applicable to them were recorded untered Coteles de sang pendel he man and alph Rocky Siebenene hen do HSC Ban The to the material and labor charged dich so the ch: 57.900 or indirect matcrials and 318,200 or indirect laborward during the month The cost shoot for the four jota entering - production during the month are as follows, In summary form Job 801 JOD 802 Checimes $10.900 Directors $18.500 8. DTH Farcy Cory ma 11.50 Tal 525,505 Total 547,500 me me Narys to red chwalony IMXH city from orsan Retro me chart of a sus forme car wording of measure tes. ONOW mais do not use ines.or spaces or ournal explanations. Eervine on a journal page sector de creuenes De Amor w skale between juwe AM NOW Awacwanty Amur a user and materia's sea Cuecand der e Fawwad gevama mwanawe wanna based on amb 20 a Campos 2002 Chart of Accounts KUNG Job 399 30 Job 304 Declme $26.000 Drech letals $13.750 Cirect labor 16,000 Direct labor 12 300 Factory cverhead Factory Overhead PAGE 10 ACCOUNTING CQUATION CREDIT ASSETS LIABILITIECUITY DATE DESCRIPTION POST DEDIT 2 Required Jumalzemeler. J Barendres to record each one lalong operations for Kierch one HIRO HCT GOR). Rahlo me calls wory w MS NOW umas datus incaforses or jamanions. Every conjunta FR. OCH OF WATER DAT antics.ONOW, wataachty when a car nous checa 2. Direct and vavec mae wed Crew Wowww Factory overhadapid to our pasta sugic acadrane is used based on recabar CO. a Candletion of Jobs 301 and 502 CHART OF ACCOUNTS Collegiate Publishing in Ceneral Ledger ASSETS REVENUE 110 CM 410 121 counts Receivable 610 Interes Renue 12 NOHAMAD 126 literes Recevable EXPENSES 151 Manchas 510 Cost of Goods Gold 132 Work in Process 620 Wapes Expense 139 Factory Overnost . 531 LAINING 131 Finish CODES 599 insurance Feense 141 Nupo 633 vites Expense 142 Prepaid Insurance 534 Supplies Lapers 143 Piece EXCISES 540 Nministre Expenses 151 Land 5. Dan pence-Fanny 147 14:15 590 ML 192 Accumulated erection Toy 710 interest Expense ! 9 30 LIABILITIES 210 Nis Payable 221 Uitles Payable 251 Notes 23 Interest Payabi 241 sayahic 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 310 Rained Earnings 351 Dividends 390 income Summary oblem Seti Module 2 Intration Chart A Journal Cutete twin March.com w.comune 304 cm The most common Thund sorgen. 13.20 www oth the threw in my Job 31 Je cm 1.300 Dec 30 Decor B00D 0.00 Factory at 6.785 aderya 1.50 125 SAS SA Job 100 ob 164 De 3000 33.00 Director 13:30 Factory Required: um says there are one ty to co e Palette CNC wowy w Du and export Nowa wilaya Weron Director Der er - Facharytina a western asiano wote want and an over de 2018 a con 300 Cartolina Pro Nest Che My Work icon Sunt for AA v2.cengagenow.com blem Set: Module 2 CHART OF ACCOUNTS Collegiate Publishing in, General Ledger REVENUE 410 Se 010 Raveur ASSETS 110 Cash 121 Acours calle 125 Not Recei 126 Test Receivable 131 M 132 Win Process 133 Factory Overad 134 F Good EXPENSES 010 Cost of Goods Sot 520 Wage Epan 531 Selling Egen suance Experte 333 pene 534 Office Supplies Experte 540 Expenses 580 Derin Expense Faciary 500 Mocos Expense 7to interest Expense 542 Prepaid insurance 123 PExpens 181 Land 101 Factory 192 Acun pronto LIABILITIES 250 Account Patie 221 Payable 231 Nos Payable 236 Payable 2011 Les Pay 251 Wiges Pay 252 Constanta Payti EQUITY 31 Common Sock 59 Roland 251 Lm 390 mm Crack My Work Previous ment Score 6,93% Al Standart Sur Armen Problem Sol Module 2 Med peaton Buchwytrawneet - Nowa serwowy padre Dame ad alto spawn CNCWunawaomatically inden CHI HN HM HH NH H Owned AD verden die mo and JOU ACCOUNTING EGLO Der POLEK TOUT Newt Check My War ries for factory costs and jobs completed Instructions Chant of Accounts Journal Instructions Collegiate Publishing Inc began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets Jobs 303 and 304 are still in process at the end of the month and all appicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs $7.900 of indirect materials and 513,200 of indirect labor were used during the month The cost sheets for the four jobs entering production during the month are as follows in summary form Job 301 Job 302 Direct materials $10.900 Direct materials $18.300 Direct labor 8.900 Drect labor 17,700 Factory overhead 5.785 Factory overhead 11,505 Total $25,585 Total $47,505 Job 303 Job 304 Dwect materials $26.000 Direct materials $13.700 Direct labor 16.000 Direct labor 12,300 Factory overhead Factory overhead Required: Journale the Mar 31 summary entries to record each of the following operations for March one entry for each operation) Refer to the chart of accounts for the exact wording of the account titles GNOW journals do not use lines for spaces of journal explanations Every ine on a journal page is used for debitor credt entries. Do not add explanations or skip a line between journal entries CNOW journals will automatically indent a credit entry when a credit amount is entered a Direct and indirect materials used Direct and indirect labor used e Factory overhead applied to all fours a single overhead rate is used based on direct labor COST) d Completion of Jobs 301 and 302 his Check My Work 6.93 pleted InstructionsChart of Accounts Journal Instructions Chart of Accounts al aj CE IN CHART OF ACCOUNTS Collegiate Publishing Inc. General Ledger REVENUE 410 Sales 610 Interest Revenue ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation Factory EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense Factory 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Eamings 351 Dividends 390 Income Summary for factory costs and Jobs completed Instruction Chart of Accounts Journal Instructions Journal a ai CI Journalize the Mar 31 summary entries to record each of the following operations for March (one entry for each operation) Refer to the chart of accounts for the exact wording of me account titles CNOW journals do not use lines for spaces or journal eorplanations Every ine on a puma page is used for det or credit entries. Do not add explanations or stop a line between journal entries CNOW Journals wil automatically indent a credt entry when a credit amount is entered a Direct and indirect materials used 6. Direct and indirect labor used c. Factory overhead applied to all four jobs a single overhead rate is used based on drect labor oost) d Completion of Jobs 301 and 302 JOURNAL PAGE 10 ACCOUNTING EQUATION ASSETS LIABILITIESQUITY DATE DESCRIPTION POS REF DEDIT CREDIT 1 2 3 4 5 6 2 9 10