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: Cost		412,000
   	Selling price (assume all sold on account)		638,000

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

   a.	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -
   	Accounts PayableCashFactory OverheadMaterialsWork in Process		- Select -
   b.	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process	- Select -
   	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process		- Select -
   c.	Accounts PayableCashMaterialsPrepaid ExpensesWork in Process	- Select -	- Select -
   	Accounts PayableCashFactory OverheadFinished GoodsMaterials	- Select -	- Select -
   	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
   d.	Accounts PayableCashMaterialsWages PayableWork in Process	- Select -	- Select -
   	CashCost of Goods SoldFactory OverheadMaterialsWages Payable	- Select -	- Select -
   	Accounts PayableFactory OverheadMaterialsWages PayableWork in Process	- Select -	- Select -
   e.	Accumulated Depreciation-Factory EquipmentCost of Goods SoldDepreciation ExpenseFactory EquipmentFactory Overhead	- Select -
   	Accumulated Depreciation-Factory EquipmentCost of Goods SoldDepreciation ExpenseFactory EquipmentFactory Overhead		- Select -
   f.	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process	- Select -
   	Accounts PayableCashFactory OverheadPrepaid ExpensesWork in Process		- Select -
   g.	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -
   	Accounts PayableCashFactory OverheadMaterialsWork in Process		- Select -
   h.	Accounts PayableCashFactory OverheadMaterialsWork in Process	- Select -
   	Accounts PayableCashFactory OverheadMaterialsWork in Process		- Select -
   i.	CashCost of Goods SoldFactory OverheadFinished GoodsWork in Process	- Select -
   	CashCost of Goods SoldFactory OverheadFinished GoodsWork in Process		- Select -
   j.	CashCost of Goods SoldFactory OverheadFinished GoodsWork in Process	- Select -
   	CashCost of Goods SoldFactory OverheadFinished GoodsWork in Process		- Select -
   Sale	Accounts ReceivableCashFinished GoodsSalesWork in Process	- Select -
   	Accounts ReceivableCashFinished GoodsSalesWork in Process		- Select -