Ivanhoe Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,940 and two jobs in process: Job No. 429 $2,160, and Job No. 430 $1,780. During May, a summary of source documents reveals the following.

Job Number		Materials Requisition Slips				Labor Time Tickets
429		$2,770				$2,100
430		3,910				3,300
431		4,920		$11,600		8,200		$13,600
General use				940				1,460
				$12,540				$15,060

Ivanhoe Company applies manufacturing overhead to jobs at an overhead rate of 69% of direct labor cost. Job No. 429 is completed during the month.

Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets.