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

May	1	Materials purchased on account, $645,190.
	2	Materials requisitioned, $642,250, of which $72,680 was for general factory use.
	31	Factory labor used, $631,920, of which $91,350 was indirect.
	31	Other costs incurred on account for factory overhead, $153,030; selling expenses, $228,490; and administrative expenses, $150,890.
	31	Prepaid expenses expired for factory overhead were $29,630; for selling expenses, $26,950; and for administrative expenses, $17,150.
	31	Depreciation of office building was $88,610; of office equipment, $42,970; and of factory equipment, $31,120.
	31	Factory overhead costs applied to jobs, $373,200.
	31	Jobs completed, $966,650.
	31	Cost of goods sold, $848,470.

	Required:
	Journalize the entries to record the summarized operations.