Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,400 of indirect materials and $12,000 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Chan of Accounts 110 121 125 126 131 132 133 134 141 142 143 181 191 ASSETS Cash Accounts Receivable Notes Receivable Interest Receivable Materials Work in Process Factory Overhead Finished Goods Supplies Prepaid Insurance Prepaid Expenses Land Factory CHART OF ACCOUNTS Old School Publishing Inc. General Ledger REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense-Factory 590 Miscellaneous Expense 192 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 21 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary 710 Interest Expense Joumallze the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles. a. Direct and indirect materials used. b. Direct and indirect labor used. c. Factory overhead applied to all tourjcbs (a single overhead rate is used based on direct labor cost). d. Completion of Jobs 301 and 302. \fJob 301 Job 302 Direct materials $9,000 Direct materials $21,100 Direct labor 7,700 Direct labor 16,800 Factory overhead 5,467 Factory overhead 11,928 Total $22,1 67 Total $49,828 Job 303 Job 304 Direct materials $25,200 Direct materials $14,800 Direct labor 16,100 Direct labor 13,900 Factory overhead Factory overhead Required: Journalize the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles. a. Direct and indirect materials used. b. Direct and indirect labor used. 0. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). d. Completion of Jobs 301 and 302