Munson Co. uses a job order cost system. The following data summarize the operations related to production for July: July Materials purchased on account, $630,520 Materials requisitioned, $669,000, of which $76,690 was for general factory use 2 Factory labor used, $644,620, of which S91,400 was indirect 31 31 Other costs incurred account for factory overhead, $147,440, selling expenses, $238,240; and on administrative expenses, $150,800 Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $25,550, and for 31 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. Cost of goods sold, $892,790. 31 Required: Journalize the entries to record the summarized operations. Refer to the Chart of Accounts for exact wording of account titles