Instructions Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: October 1 Materials purchased on account, $609,540. 2 Materials requisitioned, $658,830, of which $77,290 was for general factory use. 31 Factory labor used, $657,000, of which $87,070 was indirect. 31 Other costs incurred on account for factory overhead, $140,970; selling expenses, $241,550; and administrative expenses, $140,520. 31 Prepaid expenses expired for factory overhead were $29,400; for selling expenses, $26,310; and for administrative expenses, $18,410. 31 Depreciation of office building was $82,130; of office equipment, $44,590; and of factory equipment, $32,650. 31 Factory overhead costs applied to jobs, $361,270. 31 Jobs completed, $1,045,220. 31 Cost of goods sold, $890,070. Required: Journalize the entries to record the summarized operations. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.