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. General Joumal