Sheridan Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,990 and two jobs in process: Job No. 429 $2,280, and Job No. 430 $1,710. During May, a summary of source documents reveals the following.

Job Number		Materials Requisition Slips				Labor Time Tickets
429		$2,850				$2,200
430		3,990				3,420
431		5,050		$11,890		8,650		$14,270
General use				980				1,300
				$12,870				$15,570

Sheridan Company applies manufacturing overhead to jobs at an overhead rate of 60% 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

B. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.)