Royal Technology Company uses a job order cost system. The following cata summarize the operations related to production for March: A. Materials purchased on account, $770,000. 8. Materials requisitioned, $680,000, of which $75,800 was for general factory use. C Factory labor used, $756,000, of which $182,000 was indirect. D. Other costs incurred on account for factory overhead, $245,000; selling expenses, 5171,500; and administrative expenses, $110,600. E Prepaid expenses expired for factory overhead were $24.500; for selling expenses, $28,420; and for administra- tive expenses, $16,660. F. Depreciation of factory equipment was $49,500; of office equipment, $61,800, and of office building, $14,900. G. Factory overhead costs applled to jobs, $568,500. H. Jobs completed, $1,500,000. L Cost of goods sold, $1,375,000. CLOSE FACTORY DVER HEAD ACCOUNT Instruction Journalize the entries to record the summarized operations