Munson Co. uses a job order cost system. The following data summarize the operations related to production for July:

1. Materials purchased on account, $789,790
2. Materials requisitioned, $663,420, of which $86,240 was for general factory use
3. Factory labor used, $813,480, of which $154,560 was indirect
4. Other costs incurred on account for factory overhead, $189,550; selling expenses, $292,220; and administrative expenses, $173,750
5. Prepaid expenses expired for factory overhead, $36,330; for selling expenses, $30,800; and for administrative expenses, $22,110
6. Depreciation of office building was $105,830; of office equipment, $53,710; and of factory equipment, $36,330
7. Factory overhead costs applied to jobs, $450,180
8. Jobs completed, $1,042,520
9. Cost of goods sold, $1,010,930

Required:

Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank.

a. Materials purchased on account, $789,790.

Entry	Description	Debit	Credit
a.

b. Materials requisitioned, $663,420, of which $86,240 was for general factory use.

Entry	Description	Debit	Credit
b.

c. Factory labor used, $813,480, of which $154,560 was indirect.

Entry	Description	Debit	Credit
c.

d. Other costs incurred on account for factory overhead, $189,550; selling expenses, $292,220; and administrative expenses, $173,750.

Entry	Description	Debit	Credit
d.

e. Prepaid expenses expired for factory overhead, $36,330; for selling expenses, $30,800; and for administrative expenses, $22,110.

Entry	Description	Debit	Credit
e.

f. Depreciation of office building was $105,830; of office equipment, $53,710; and of factory equipment, $36,330.

Entry	Description	Debit	Credit
f.

g. Factory overhead costs applied to jobs, $450,180.

Entry	Description	Debit	Credit
g.

h. Jobs completed, $1,042,520.

Entry	Description	Debit	Credit
h.

i. Cost of goods sold, $1,010,930.

Entry	Description	Debit	Credit
i.