Instructions DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for May May Materials purchased on account, $635,470 1 2 Materials requisitioned, $628,070, of which $74,070 was for general factory use. 31 Factory labor used, $674,350, of which $94,570 was indirect 31 Other costs incurred on account for factory overhead, $151,200; selling expenses, $228,420, and administrative expenses, $152,810. 31 Prepaid expenses expired for factory overhead were $27,820; for selling expenses, $28,010, and for administrative expenses, $18,240 31 Depreciation of office building was $81,480, of office equipment, $43,370; and of factory equipment, $31,020. 31 Factory overhead costs applied to jobs, $363,480 31 Jobs completed, $992,960. 31 Cost of goods sold, $885,860. Journalize the entries to record the summarized operations. Refer to the Chart of Accounts for exact wording of account titles