In January, Sheridan Tool & Die accumulated factory labour costs of $6,700. During January, time tickets show that the factory labour of $6,700 was used as follows: Job 1 $2,390, Job 2 $1,720, Job 3 $1,650, and general factory use $940. 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.) Date Account Titles and Explanation Debit Jan. 31