Heurion Company is a job-order costing firm that uses a plantwide overhead rate based on direct labor dollars. Estimated information for the year is as follows:

Overhead - $789,000

Direct Labor Dollars - $1,642,000

By July 31, Jobs 741 and 743 were completed and sold. The remaining jobs were in process

Selling price = cost + 25% markup

Heurion worked on 5 jobs in July. Data are as follows:

	Job 741	Job 742	Job 743	Job 744	Job 745
Balance, July 1	29,870	55,215	27,880	0	0
Direct materials	25,500	39,800	14,450	13,600	8,420
Direct labor cost	61,300	48,500	28,700	24,500	21,300
Direct labor hours	4,000	3,400	1,980	1,600	1,400

Prepare journal entries for the month of July.