In January, Crane Tool $\backslash \backslash$& Die accumulated factory labour costs of $\backslash \backslash (\backslash \backslash$$ $7,100\backslash \backslash ).$ During January, time tickets show that the factory iabour of $\backslash \backslash (\backslash \backslash$$ $7,100\backslash \backslash )$ was used as follows: Job $\backslash \backslash (1\backslash \backslash$$ $2,370\backslash \backslash ),$ Job $\backslash \backslash (2\backslash \backslash$$ $1,770\backslash \backslash ),$ Job $\backslash \backslash (3\backslash \backslash$$ $1,570\backslash \backslash ),$ and general factory use $\backslash \backslash (\backslash \backslash$$ $1,390\backslash \backslash ).$ Prepare a summary journal entry to record factory labour used. $($List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent manually.$)$