1. Present entries to record the following summarized operations related to production for a company using a job order cost system:

   (a)	Materials purchased on account		$176,000
   (b)	Prepaid expenses incurred on account		12,200
   (c)	Materials requisitioned:
   	For production orders		153,700
   	For general factory use		2,700
   (d)	Factory labor used:
   	On production orders		141,300
   	For general factory purposes		12,000
   (e)	Depreciation on factory equipment		37,000
   (f)	Expiration of prepaid expenses, chargeable to factory		6,100
   (g)	Factory overhead costs incurred on account		76,000
   (h)	Factory overhead applied, based on machine hours		105,300
   (i)	Jobs finished		415,300
   (j)	Jobs shipped to customers:
   	Selling price (assume all sold on account)		638,000
   	Cost of goods sold		412,000

   If an amount box does not require an entry, leave it blank.

   a.	Accounts Payable Cash Factory Overhead Materials Work in Process
   	Accounts Payable Cash Factory Overhead Materials Work in Process
   b.	Accounts Payable Cash Factory Overhead Prepaid Expenses Work in Process
   	Accounts Payable Cash Factory Overhead Prepaid Expenses Work in Process
   c.	Accounts Payable Cash Materials Prepaid Expenses Work in Process
   	Accounts Payable Cash Factory Overhead Finished Goods Materials
   	Accounts Payable Cash Factory Overhead Materials Work in Process
   d.	Accounts Payable Cash Materials Wages Payable Work in Process
   	Cash Cost of Goods Sold Factory Overhead Materials Wages Payable
   	Accounts Payable Factory Overhead Materials Wages Payable Work in Process
   e.	Accumulated Depreciation-Factory Equipment Cost of Goods Sold Depreciation Expense Factory Equipment Factory Overhead
   	Accumulated Depreciation-Factory Equipment Cost of Goods Sold Depreciation Expense Factory Equipment Factory Overhead
   f.	Accounts Payable Cash Factory Overhead Prepaid Expenses Work in Process
   	Accounts Payable Cash Factory Overhead Prepaid Expenses Work in Process
   g.	Accounts Payable Cash Factory Overhead Materials Work in Process
   	Accounts Payable Cash Factory Overhead Materials Work in Process
   h.	Accounts Payable Cash Factory Overhead Materials Work in Process
   	Accounts Payable Cash Factory Overhead Materials Work in Process
   i.	Cash Cost of Goods Sold Factory Overhead Finished Goods Work in Process
   	Cash Cost of Goods Sold Factory Overhead Finished Goods Work in Process
   j. Sale	Accounts Receivable Cash Finished Goods Sales Work in Process
   	Accounts Receivable Cash Finished Goods Sales Work in Process
   Cost	Cash Cost of Goods Sold Factory Overhead Finished Goods Work in Process
   	Cash Cost of Goods Sold Factory Overhead Finished Goods Work in Process