In January, Sandhill Tool & Die accumulated factory labour costs of $$6,100.$ During January, time tickets show that the factory labour

of $$6,100$ was used as follows: Job $1$$$2,360,$ Job $2$$$1,730,$ Job $31,690,$ and general factory use $$320.$

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.$)$