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

May	1	Materials purchased on account, $635,470.
	2	Materials requisitioned, $628,070, of which $74,070 was for general factory use.
	31	Factory labor used, $674,350, of which $94,570 was indirect.
	31	Other costs incurred on account for factory overhead, $151,200; selling expenses, $228,420; and administrative expenses, $152,810.
	31	Prepaid expenses expired for factory overhead were $27,820; for selling expenses, $28,010; and for administrative expenses, $18,240.
	31	Depreciation of office building was $81,480; of office equipment, $43,370; and of factory equipment, $31,020.
	31	Factory overhead costs applied to jobs, $363,480.
	31	Jobs completed, $992,960.
	31	Cost of goods sold, $885,860.

	Required:
	Journalize the entries to record the summarized operations.