Sandhill Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $ 4,200 and two jobs in process: Job No. 429 $ 2,400, and Job No. 430 $ 1,800. During May, a summary of source documents reveals the following. Sandhill Company applies manufacturing overhead to jobs at an overhead rate of60% of direct labor cost. Job No. 429 is completed during the month.

a/ Prepare May 31 summary journal entries to record (1) the requisition slips, (2) the time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 429.