Marinja Company uses job order costing. The following data summarize the operations related to production for May:

May $1$ Materials purchased on account, $$630,520.$

$2$ Materials requisitioned, $$669,000,$ of which $$76,690$ was for general factory use.

$31$ Factory labor used, $$644,620,$ of which $$91,400$ was indirect.

$31$ Other costs incurred on account for factory overhead, $$147,440$; selling expenses, $$238,240$; and administrative expenses, $$150,800.$

$31$ Prepaid expenses expired for factory overhead were $$30,340$; for selling expenses, $$25,550$; and for administrative expenses, $$18,210.$

$31$ Depreciation of office building was $$85,350$; of office equipment, $$45,280$; and of factory equipment, $$32,530.$

$31$ Factory overhead costs applied to jobs, $$374,600.$

$31$ Jobs completed, $$996,810.$

$31$ Cost of goods sold, $$892,790.$

Required:

Journalize the entries to record the summarized operations.