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

May $,1$ Materials purchased on account, $$644,380.$

$2$ Materials requisitioned, $$670,250,$ of which $$71,770$ was for general factory use.

$31$ Factory labor used, $$637,900,$ of which $$88,640$ was indirect.

$31$ Other costs incurred on account for factory overhead, $$142,060$; selling expenses, $$238,560$; and administrative expenses, $$151,300$

$31$ Prepaid expenses expired for factory overhead were $$29,450$; for selling expenses, $$27,540$; and for administrative expenses, $$18,720.$

$31$ Depreciation of office building was $$84,480$; of office equipment, $$43,730$; and of factory equipment, $$32,270.$

$31$ Factory overhead costs applied to jobs, $$379,790.$

$31$ Jobs completed, $$988,380.$

$31$ Cost of goods sold, $$921,340.$

Required:

Journalize the entries to record the summarized operations.