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. CHART OF ACCOUNTS Marinja Company General Ledger ASSETS 110 Cash 121 Acoounts Receivable 125 Noses Recervable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Oveminad 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Otfice Building 191 Otice Equipment 192 Accumulased Depreciation-Buldings and Equipment LIABILITES 210 Apoounts Payable 221 Utilies Payable 231 Noles Payatie 236 interest Payable 241 Lease Payable 251 Wages Rayable 252 Consultart Fees Payable REVENUE 410 Soles 610 Interest Revenue EXPCNSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 insurance Expense 533 Laities Expenne 534 Ofice Supples Expense 540 Administrative Expenses 561 Depreciation Expense-Office Bullding 562 Depreclation Expense-Otfice Equipmert 500 Miscollanecus Expense 710 Interest Eapense EQUITY 311 Common Stock 340 Retaired Earnings 351 Dividends