Garnett Printing Corp. uses a job-order cost system. The following data summarize the operations related to the first quarter's production: 1. Materials purchased on account were $192,000, and factory wages incurred were $91,500. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $33,240 $18,000 A21 42,920 24,000 A22 36,100 17,000 A23 41,270 25,000 Indirect 4,470 7,500 $158,000 91,500 3. Manufacturing overhead costs incurred on account were $59,500. (Hint: Use Accounts Payable.) 4. Depreciation on machinery and equipment was $14,550. 5. The manufacturing overhead rate is 80% of the direct labour cost. 6. Jobs completed during the quarter were A20, A21, and A23. (a1) Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1.