Marinja Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $603,850. 2 Materials requisitioned, $641,100, of which $75,300 was for general factory use. 31 Factory labor used, $688,540, of which $90,730 was direct. 31 Other costs incurred on account for factory overhead, $154,470; selling expenses, $234,760; and administrative expenses, $145,220. 31 31 33 Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $27,590; and for administrative expenses, $18,760. Depreciation of office building was $86,990; of office equipment, $41,730; and of factory equipment, $32,800. 31 Factory overhead costs applied to jobs, $363,550. 31 Jobs completed, $1,017,780. 31 Cost of goods sold, $868,240. Required: Journalize the entries to record the summarized operations.