Ivanhoe Printing Corp. uses a job-order cost system. The following data summarize the operations related to the first quarters production:

1.	Materials purchased on account were $192,600, and factory wages incurred were $93,300.
2.	Materials requisitioned and factory labour used by job were as follows:

Job Number		Materials		Factory Labour
A20		$33,410			$18,100
A21		43,280			24,200
A22		36,200			17,400
A23		41,670			25,200
Indirect		4,570			8,400
		$159,130			93,300

3.		Manufacturing overhead costs incurred on account were $59,800. (Hint: Use Accounts Payable.)
4.		Depreciation on machinery and equipment was $14,980.
5.		The manufacturing overhead rate is 80% of the direct labour cost.
6.		Jobs completed during the quarter were A20, A21, and A23.

(a1)

Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title to record materials purchased	enter a debit amount	enter a credit amount
	enter an account title to record materials purchased	enter a debit amount	enter a credit amount
	(To record materials purchased)
	enter an account title to record factory wages incurred	enter a debit amount	enter a credit amount
	enter an account title to record factory wages incurred	enter a debit amount	enter a credit amount
	(To record factory wages incurred)
2.	enter an account title to record materials requisitioned by job	enter a debit amount	enter a credit amount
	enter an account title to record materials requisitioned by job	enter a debit amount	enter a credit amount
	enter an account title to record materials requisitioned by job	enter a debit amount	enter a credit amount
	(To record materials requisitioned by job)
	enter an account title to record factory labour used by job	enter a debit amount	enter a credit amount
	enter an account title to record factory labour used by job	enter a debit amount	enter a credit amount
	enter an account title to record factory labour used by job	enter a debit amount	enter a credit amount
	(To record factory labour used by job)
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
6.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount