Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,970 and two jobs in process: Job No. 429 $2,220, and Job No. 430 $1,750. During May, a summary of source documents reveals the following Job Number Labor Time Tickets Materials Requisition Slips 429 $2,620 $2,100 430 3,720. 3,100 431 4,870 $11.210 7,900 $13.100 General use 990 1,480 $12.200 $14,580 Stine Company applies manufacturing overhead to jobs at an overhead rate of 62% of direct labor cost. Job No. 429 is completed during the month Prepare 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation (1) May 31 Work in Process Inventory Debit 11210 Credit Manufacturing Overhead 990 Raw Materials Inventory 12200 (2) 31 Work in Process Inventory 13090 13090 Manufacturing Overhead 1480 Factory Labor (3) 31 Work in Process Inventory 8116 Manufacturing Overhead 14570 8116 Raw Materials Inventory 12200 31 Work in Process Inventory 13090 13090 Manufacturing Overhead 1480 Factory Labor }) 31 Work in Process Inventory 8116 1) 33 31 Manufacturing Overhead Finished Goods Inventory Work in Process Inventory 8210 14570 8116 8210