Shelton Signs Inc specializes in the production of neon signs and uses a job order cost system. The following data summarize the operations related to production for November, the first month of operations:

1. Materials purchased on account. $21,750.
2. Materials requisitioned and labor used:

Materials Factory Labor

Job No. 1 $2,750 $1,700

Job No. 2 3,800 2,000

Job No. 3 2,990 1,450

Job No. 4 5,950 3,800

Job No. 5 3,250 1,900

Job No. 6 900 ` 600

For general factory use 595 500

3. Factory overhead costs incurred on account. $4,300
4. Depreciation of machinery. $1,450
5. Factory overhead is applied at a rate of 60% of direct labor cost.
6. Jobs completed: Nos 1, 2, 4, and 5
7. Jobs 1, 2, 4 were shipped and customers were billed for $7,900, $10,500 and $18,100 respectively.

INSTRUCTIONS

1. Journalize the entries to record the transactions indentified above.