GIA Co. uses a job order cost system. The following data summarize the operations related to production for August: a.Materials purchased on account, $660,000. b.Materials requisitioned, $577,500, of which $73,500 was for general factory use. c.Factory labor used, $681,500, of which $95,500 was indirect. d.Other costs incurred on account were for factory overhead, $154,320; selling expenses, $244,440; and administrative expenses, $152,250. e.Prepaid expenses expired for factory overhead were $30,450; for selling expenses, $25,830; and for administrative expenses, $18,690. f.Depreciation of office building was $88,200; of office equipment, $45,150; and of factory equipment, $30,450. g.Factory overhead costs applied to jobs, $375,500. h.Jobs completed, $871,800. i.Cost of goods sold, $860,000. Instructions: Journalize the entries to record the summarized operations. a. Materials purchased on account, $660,000. b. Materials requisitioned, $577,500, of which $73,500 was for general factory use. c. Factory labor used, $681,500, of which $95,500 was indirect. d. Other costs incurred on account were for factory overhead, $154,320; selling expenses, $244,440; and administrative expenses, $152,250. e. Prepaid expenses expired for factory overhead were $30,450; for selling expenses, $25,830; and for administrative expenses, $18,690. f. Depreciation of office building was $88,200; of office equipment, $45,150; and of factory equipment, $30,450. g. Factory overhead costs applied to jobs, $375,500. h. Jobs completed, $871,800. i. Cost of goods sold, $860,000