Orange Company uses a job order cost system. The following data summarize the operations related to production for October: a) Purchased materials on account, $430,000 b) Materials requisitioned, $400,000, of which $60,000 was for general factory use. c) Factory labor used, $590,000, of which $80,000 was indirect. d) Other costs incurred on account for factory overhead, $120,000; selling expenses, $190,000; and administrative expenses, $22,000. e) Prepaid expenses expired for factory overhead were $15,000; for selling expenses, $12,000; and for administrative expenses, $9,000. f) Depreciation for office building was $75,000; of office equipment, $30,000; and of factory equipment, $50,000. g) Factory overhead costs applied to jobs, $250,000 h) Jobs Completed, $800,000 i) Cost of goods sold, $500,000 Instructions: Record the journal entries for the summarized operations.