Materials purchased on account, $634,000.
May 2	Materials requisitioned, $646,200, of which $74,500 was for general factory use.
May 31	Factory labor used, $660,200, of which $91,200 was indirect.
May 31	Other costs incurred on account for factory overhead, $147,500; selling expenses, $234,000; and administrative expenses, $146,400.
May 31	Prepaid expenses expired for factory overhead were $29,200; for selling expenses, $26,800; and for administrative expenses, $18,000.
May 31	Depreciation of office building was $84,600; of office equipment, $43,340; and of factory equipment, $32,000.
May 31	Factory overhead costs applied to jobs, $362,000.
May 31	Jobs completed, $1,002,000.
May 31	Cost of goods sold, $890,000.

Journalize the entries to record the summarized operations