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Journalize the entries to record the summarized operations for the 3-D Company. They specialize is producing and packaging 3-D glasses. They use the Job Order Cost System. a. Materials purchased on account $15,500 b. Materials requisitioned and labor used: Materials Labor Job #100 $ 2,650 $ 1,770 Job #101 1,240 650 Job #102 980 420 Job #103 3,420 1,900 Job #104 1,000 500 Job #105 2,100 1,760 General Factory Use 450 650 C. Factory overhead costs incurred on account $2,700 d. Depreciation of machinery $1,750 e. The factory overhead is applied at 70% of Direct Labor f. Jobs completed were: #100, #101, #102, #104 g. Jobs #100, #101, and #102 were shipped, and customers were billed for $8,100, $3,800 and $3,500 respectively