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 occount titles are automatically indented when amount is entered. Do not indent manually.)