Royal Technology Company uses job order costing. The following data summarize the operations related to production for March: a. Materials purchased on account, $831,670. b. Materials requisitioned, $698,600, of which $90,820 was for general factory use. c. Factory labor used, $856,620, of which $162,760 was indirect. d. Other costs incurred on account for factory overhead, $199,600; selling expenses, $307,720; and administrative expenses, $182,970. e. Prepaid expenses expired for factory overhead were $38,260; for selling expenses, $32,440; and for administrative expenses, $23,290. f. Depreciation of factory equipment was $38,260; of office equipment, $56,550; and of office building, $111,440. g. Factory overhead costs applied to jobs, $474,050. h. Jobs completed, $1,097,800. 1. Cost of goods sold, $1,064,540. Required: Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. a. Materials purchased on account, $831,670. Entry a. Description Debit Credit b. Materials requisitioned, $698,600, of which $90,820 was for general factory use. Entry b. Description Debit c. Factory labor used, $856,620, of which $162,760 was Indirect. Entry Description Credit Debit Credit d. Other costs incurred on account for factory overhead, $199,600; selling expenses, $307,720; and administrative expenses, $182,970. Entry Description Debit Credit d. e. Prepaid expenses expired for factory overhead were $38,260; for selling expenses, $32,440; and for administrative expenses, $23,290. Entry Description Debit Credit e. f. Depreciation of factory equipment was $38,260; of office equipment, $56,550; and of office building, $111,440. Entry Description Debit Credit g. Factory overhead costs applied to jobs, $474,050. Entry 9. h. Jobs completed, $1,097,800. Entry h. Description Debit Credit Description Debit Credit 1. Cost of goods sold, $1,064,540. Entry Description Debit Credit