Journalize the following transactions for a job order costing system.

Spartan Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations:

1. Materials purchased on account, $5,000.
2. Materials requisitioned and factory labor used:

Job	Materials	Factory Labor
301	$2,500		$3,500
302	2,500		4,500
303	2,000		2,000
304	5,500		8,500
305	3,500		6,000
306	2,500		4,000
For general factory use	500		5,000

1. Factory overhead costs incurred on account, $4,000.
2. Depreciation of machinery and equipment, $3,000.
3. The factory overhead rate is $50 per machine hour. Machine hours used:

Job	Machine Hours
301		30
302		20
303		25
304		80
305		25
306		20
Total		200

1. Jobs completed: 302, 304, and 305.
2. Jobs were shipped and customers were billed as follows: Job 302, $14,000; and Job 304, $27,000.

General Journal Page ______

Date	Description	Post Ref	Debit	Credit
Jan		Raw materials Inventory		5,000
		Accounts Payable			5,000
		Work in process inventory
		Factory overhead
		Raw materials inventory