Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations. Make the appropriate journal entry(s) for each number 1-7.

1. Materials purchased on account, $147,000.

2. Materials requisitioned and factory labor used:

Job No. Materials

101: $19,320/ 102: 23,100/ 103: 13,440/ 104: 38,200/ 105: 18,050/ 106: 18,000 For general factory use 9,000

Factory Labor

$19,500/ 28,140/ 14,000/ 36,500/ 15,540/ 18,700/ 20,160

3. Factory overhead costs incurred on account, $6,000.

4. Depreciation of machinery and equipment, $4,100.