Sheridan Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production.

Materials purchased on account $$196,700,$ and factory wages incurred $$93,000.$

Materials requisitioned and factory labor used by job:

Manufacturing overhead costs incurred on account $$54,000.$

Depreciation on factory equipment $$17,250.$

Depreciation on the compary's affice building was $$14,400.$

Manufacturing overhead rate is $81\%$ of direct labor cost.

Jobs completed during the quarter$-$ A$\mathrm{.}20,$ A$\mathrm{.}21,$ and A$23.$

Prepare a schedule showing the individual cost elements and total cost for each job in item $7.$

Prepare entries to record the operations summarized above. $($Credit account titles are qutomatically indented when amount is entered. Do not indent manually$)$