Journalize the summary entry to record each of the following operations for January (one entry for each operation): a. Dirert and indirart materials usen. Fnr a rompound transaction, if an amount box does not require an entry, leave it blank. b. Direct and indirect labor used. For a compound transaction, if an amount box does not require an entry, leave it blank. 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