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Instructions Velasco Co, uses a job order cost system. The following data summarize the operations related to production for July: July 1 Materials purchased on account, $203,940 2. Materials roquisitioned, $191,480, of which $15,530 was for general factory use 31. Factory labor used, $598,400, of which $83,620 was indirect 31 Other costs incurred on account for tactory overhond, $290,400; seling exponses, $158,300; and administrative expenses, $110,900 31 Prepaid expenses expired for tactory overhead, \$21,310; for selling expensos, \$6,250; and for administrative expenses, $7,940 31. Depreciation of office building was $40,100; of office equipment, $13,500; and of factory equipment, $51.200 31. Factory overhead costs appled to jobs, $452,240 31 Jobs completed, $1,003,200 31. Cost of goods sold, $992,600 Pequired: Joumalize the entries to record the summarzed operations. Feter to the chart of accounts for the exact wording of the account viles. CNOW journals do not use lines for joumal explanations. Evory line on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. General Ledger ASSETS 110 Cash 121 Accounts Receivable 125 Notes Recelvable 126 Interest Recelvable 131 Materiais 132 Work in Process 133 Factory Overnead 134 Acoumulated Depreciation-Factory Equipment 135. Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Office Bullding 182 Accumulated Depreciation-Office Building 191 Office Equipment REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 631 Selling Expenses 632 Insurance Expense 633 Utities Expense 534 Office Supplies Expense 540 Administrative Expenses 561 Depreciation Exchtnse-Oftice Building 562 Depreciation Expense-Otfice Equipment 590 Miscellaneous Expense 710 Interest Expense 192 Accumulated Depreciation-Office Equipment LIABILITIES 210 Accounts Payable 221 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