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.)