In January, Reyes Tool & Die requisitions raw materials for production as follows: Job 1 $910, Job 2 $1,200, Job 3 $780, and general factory use $680. Prepare a summary journal entry to record raw materials used. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 SHOW LIST OF ACCOUNTS List Of Accounts Question 31 Accounts Payable Accounts Receivable Accumulated Depreciation-Building Accumulated Depreciation-Equipment Cash Cost of Completed Work Cost of Goods Sold Depreciation Expense Employer Fringe Benefits Payable Employer Payroll Taxes Payable Factory Labour Factory Wages Payable Finished Goods Inventory Manufacturing Overhead Operating Overhead Prepaid Factory Property Taxes Raw Materials Inventory Salaries Payable Sales Revenue Service Contracts in Process Service Salaries and Wages Supplies Utilities Payable Work in Process Inventory