I've already accurately identified the account titles from the chart of accounts and the factory overhead but I am stuck on the rest of the problem (attachment 02.13-3).

Journalize the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles.

a. Direct and indirect materials used.

b. Direct and indirect labor used.

c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).

?d. Completion of Jobs 301 and 302.