Instructions

Marinja Company uses job order costing. The following data summarize the operations related to production for May:

May $1$ 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.