In January, Sandhill Tool & Die accumulated factory labour costs of $7.100. During January, time tickets show that the factory labour of $7,100 was used as follows: Job 1 $2,320, Job 2 $1,750, Job 3 $1,620, and general factory use $1,410, Prepare a summary journal entry to record factory labour used. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually)