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Entries for Costs in a Job Order Cost System Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March: a. Materials purchased on account, $722,270. b. Materials requisitioned, $606,710, of which $78,870 was for general factory use. c. Factory labor used, $743,940, of which $141,350 was indirect. d. Other costs incurred on account for factory overhead, $173,340; selling expenses, $267,240; and administrative expenses, $158,900. e. Prepaid expenses expired for factory overhead were $33,220; for selling expenses, $28,170; and for administrative expenses, $20,220. f. Depreciation of factory equipment was $33,220; of office equipment, $49,110; and of office building, $96,780. g. Factory overhead costs applied to jobs, $411,690. h. Jobs completed, $953,400. 1. Cost of goods sold, $924,510. Required: Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank. a. Materials purchased on account, $722,270. Entry Description Materials Debit Credit a. 722,270 Accounts Payable 722,270 Credit b. Materials requisitioned, $606,710, of which $78,870 was for general factory use. Entry Description Debit b. Work in Process Factory Overhead 78,870 Materials 606,710 C. Factory labor used, $743,940, of which $141,350 was indirect. Entry Description Debit Work in Process Credit Factory Overhead Wages Payable d. Other costs incurred on account for factory overhead, $173,340; selling expenses, $267,240; and administrative expenses, $158,900. Entry Description Debit Credit Factory Overhead Selling Expenses Administrative Expenses Accounts Payable Debit Credit e. Prepaid expenses expired for factory overhead were $33,220; for selling expenses. $28,170; and for administrative expenses, $20,220. Entry Description Factory Overhead Selling Expenses Administrative Expenses Prepaid Expenses 1. Depreciation of factory equipment was $33,220; of office equipment, $49,110, and of office building, $96,780. f. Depreciation of factory equipment was $33,220; of office equipment, $49,110; and of office building, $96,780. Entry Description Debit Credit Factory Overhead Depreciation Expense-Office Equipment Depreciation Expense-Office Building Accumulated Depreciation-Buildings and Equipment Debit Credit 9. Factory overhead costs applied to jobs, $411,690. Entry Description Work in Process Factory Overhead h. Jobs completed, $953,400. Entry Description h. Finished Goods Debit Credit Work in Process i. Cost of goods sold, $924,510. Entry Description Cost of Goods Sold Debit Credit Finished Goods