Summer Inc uses a Job Order Cost System. The following information summarizes the operations related to production in June.

Journalize the entries to record each of the following items. Rather than using dates, use the letters a i.

Materials purchased on account were $635,500.

Materials requisitioned were $597,200. Of these, $36,200 was for general factory use.

Factory labor used was $468,100. From this amount, $97,500 was indirect.

Other costs on account amounted to factory overhead costs were $361,100;

selling expenses were $245,000; and administrative expenses were $164,500.

Prepaid expenses that expired for factory overhead were $21,000; for selling expenses $14,200; and for administrative expenses $8,600.

Depreciation of factory equipment was $36,000; depreciation of office equipment was $21,500; and depreciation of warehouse equipment was $9,700.

Factory Overhead costs that were applied to jobs was $540,500.

Jobs that were completed had costs of $1,436,200.

The Cost of Goods Sold was $1,445,500.