Journalize the entries for the following summarized operations related to production for a company using a job order cost system:

a.	Materials purchased on account		$176,000
b.	Materials requisitioned:
	For production orders		153,700
	For general factory use		2,700
c.	Factory labor used:
	On production orders		141,300
	For general factory purposes		12,000
d.	Depreciation on factory equipment		37,000
e.	Expiration of prepaid expenses, chargeable to factory		6,100
f.	Factory overhead costs incurred on account		76,000
g.	Factory overhead applied, based on machine hours		105,300
h.	Jobs finished		415,300
i.	Jobs shipped to customers:
	Selling price (assume all sold on account)		638,000
	Cost of goods sold		412,000

If an amount box does not require an entry, leave it blank.

a.	Accounts PayableCashFactory OverheadMaterialsWork in ProcessMaterials	Materials	Materials
	Accounts PayableCashFactory OverheadMaterialsWork in ProcessAccounts Payable	Accounts Payable	Accounts Payable
b.	Accounts PayableCashMaterialsPrepaid ExpensesWork in ProcessAccounts Payable	Accounts Payable	Accounts Payable
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsCash	Cash	Cash
	Accounts PayableCashFactory OverheadMaterialsWork in ProcessCash	Cash	Cash
c.	Accounts PayableCashMaterialsWages PayableWork in ProcessAccounts Payable	Accounts Payable	Accounts Payable
	CashCost of Goods SoldFactory OverheadMaterialsWages PayableCost of Goods Sold	Cost of Goods Sold	Cost of Goods Sold
	Accounts PayableFactory OverheadMaterialsWages PayableWork in ProcessAccounts Payable	Accounts Payable	Accounts Payable
d.	Accumulated Depreciation-Factory EquipmentCost of Goods SoldDepreciation ExpenseFactory EquipmentFactory Overhead	- Select -	- Select -
	Accumulated Depreciation-Factory EquipmentCost of Goods SoldDepreciation ExpenseFactory EquipmentFactory Overhead	- Select -	- Select -
e.	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process	- Select -	- Select -
	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process	- Select -	- Select -
f.	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
g.	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
h.	CashCost of Goods SoldFactory OverheadFinished GoodsWork in ProcessFinished Goods	Finished Goods	Finished Goods
	CashCost of Goods SoldFactory OverheadFinished GoodsWork in ProcessCost of Goods Sold	Cost of Goods Sold	Cost of Goods Sold
i. Sale	Accounts ReceivableCashFinished GoodsSalesWork in ProcessAccounts Receivable	Accounts Receivable	Accounts Receivable
	Accounts ReceivableCashFinished GoodsSalesWork in ProcessCash	Cash	Cash
Cost	CashCost of Goods SoldFactory OverheadFinished GoodsWork in ProcessCash	Cash	Cash
	CashCost of Goods SoldFactory OverheadFinished GoodsWork in ProcessCost of Goods Sold	Cost of Goods Sold	Cost of Goods Sold