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son Co. uses a job order cost system. The following data summarize the operations related to production for July: July 1 Materials purchased on account, $225,750. 2 Materials requisitioned, $217,600, of which $17,600 was for general factory use. 31 Factory labor used, $680,000, of which $72,300 was indirect. 31 Other costs incurred on account for lactory overhead, $330,000; selling expenses, $180,000, and administrative expenses, $126,000 31 Prepaid expenses expired for factory overhead were 527,500 , for selling expenses, $8,100, and for administrative expenses, $5,250 31 Depreciation of office building was $44,500; of office equipment, $16,800, and of factory equipment, $55,100 31 Factory overhead costs applied to jobs, 5548,000 31 Jobs completed, $1,140,000 31 Cost of goods sold, $1,128,000 Required: Joumalize the entries to record the summanized operations Refer to the Chart of Accounts for exact wording of account titles th of Accounts ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 Insurance Expense 141 Supplies 533 Utilities Expense 142 Prepaid Insurance 534 Office Supplies Expense 143 Prepaid Expenses 540 Administrative Expenses 181 Office Building 561 Depreciation Expense-Office Building 191 office Equipment 562 Depreciation Expense-Office Equipment 192 Accumulated Depreciation-Buildings and Equipment 590 Miscellaneous Expense 710 interest Expense LIABILITIES 210 Accounts Payable 221 Utiities Payable 231 Notes Payable LIABILITES 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 390 Income Summary loumal 11. 12 13 14 15 16 17 18 19 20 21 22 23 24 25. 26