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

	a. Materials purchased on account, $31,250.
	b. Materials requisitioned and factory labor used:

Job	Materials	Factory Labor
301	$2,910	$2,680
302	3,730	3,630
303	2,280	1,810
304	8,430	7,110
305	4,850	5,010
306	3,900	3,280
For general factory use	1,050	3,920

	c. Factory overhead costs incurred on account, $5,760.
	d. Depreciation of factory machinery and equipment, $2,040.
	e. The factory overhead rate is $55 per machine hour. Machine hours used:

Job	Machine Hours
301	27
302	38
303	30
304	72
305	41
306	25
Total	233

	f. Jobs completed: 301, 302, 303, and 305.
	g. Jobs were shipped and customers were billed as follows: Job 301, $8,390; Job 302, $10,860; Job 303, $15,380.

	Required:
1.	Journalize the entries to record the summarized operations. Record each item (items a-f) as an individual entry on January 31. Record item g as 2 entries. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries.