Grayson company is a manufacturer that uses a job order cost system. The following data summarizes the operations related to production for January, the first month of operations:

Purchased 400 units of materials at $14 per unit on account

Requisitioned 200 units for Job 101 at $12 per unit

Requisitioned 300 units for Job 102 at $14 per unit

Accumulated 700 hours of direct labor on Job 101 at $16 an hour

Accumulated 600 hours of direct labor on Job 102 at $12 an hour

Incurred factory overhead costs as follows: indirect materials, $800; indirect labor, $3400; utilities cost, $1600; factory depreciation. $2500.

Journalize the entries to record the transactions