Instructions

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

May $1$ Materials purchased on account, $$663,320.$

$2$ Materials requisitioned, $$618,780,$ of which $$71,310$ was for general factory use.

$31$ Factory labor used, $$640,350,$ of which $$88,200$ was indirect.

$31$ Other costs incurred on account for factory overhead, $$140,430$; selling expenses, $$245,050$; and

administrative expenses, $$145,440.$

$31$ Prepaid expenses expired for factory overhead were $$30,100$; for selling expenses, $$27,880$; and for

administrative expenses, $$18,590.$

$31$ Depreciation of office building was $$86,490$; of office equipment, $$45,350$; and of factory equipment,

$$30,880.$

$31$ Factory overhead costs applied to jobs, $$365,760.$

$31$ Jobs completed, $$1,017,410.$

$31$ Cost of goods sold, $$911,220.$

Required:

Journalize the entries to record the summarized operations.