Journalize the following transactions for Jones Manufacturing on the journal paper provided. Jones uses a Job Order Costing system. Each entry is worth 4 points.

1. Materials purchased on account, $811,100.

2. Materials requisitioned, $681,320, of which $88,570 was for general factory use.

3. Factory labor used, $835,430, of which $158,730 was indirect.

4. Other costs incurred on account were for factory overhead, $194,660; selling expenses, $300,110; and administrative expenses, $178,440.

5. Prepaid expenses expired for factory overhead were $37,310; for selling expenses, $31,630; and for administrative expenses, $22,710.

6. Depreciation of office building was $108,690; of office equipment, $55,150; and of factory equipment, $37,310.

7. Factory overhead costs applied to jobs, $462,330.

8. Jobs completed, $1,070,650.

9. Costing $1,038,210 were sold on account for $2,000,000.

10. Dispose of the $50,000 debit in the Factory Overhead account at the end of the year.