the journal in the last picture goes through number 26.

Entries for costs in a job order cost system Instructions Chart of Accounts Journal Instructions Barnes Company uses a job order cost system. The following data summarize the operations related to production for October October 1 Materials purchased on account, $603,850 2 Materials requisitioned, 5641,100, of which $75,300 was for general factory use 31 Factory labor used, $688,540, of which $90,730 was indirect Other costs incurred on account for factory overhead, $154,470; selling expenses, $234.760, and administrative expenses. $145.220. 31 Prepaid expenses expired for factory overhead were $30,340; for selling expenses, $27.590; and for administrative expenses, $18.780 31 Depreciation of office building was $86.900; of office equipment, $41.730; and of factory equipment $32,800 31 Factory overhead costs applied to jobs, $363,550 31 Jobs completed, 61,017,780 31 Cost of goods sold, 8888,240 Required: Jourrate the entries to record the summarized operations. Refer to the chart of accounts for the exact wording of the account is NOW journals do not use tines for spaces or journal explanations. Every line on a journal page is used for debitor credit ontries. Do not add explanations or skipa Nne between journal entries. CNOW journals will automatically indent a credit entry whon a crede amount is entered Check My Work 4 more Check My Work uses remaining Email Instructor Save and Exit Submit Assie LE 6 7 8 9 0 OK Show Me How Print Item structions Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Office Building 191 Office Equipment 192 Accumulated Depreciation-Buildings and Equipment EXPENSES 510 Cost of Goods Sold 520 Wages Expenso 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Office Building 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable - Work 4 more Check My Work uses remaining. Email Instructor Save and 191 Office Equipment 192 Accumulated Depreciation-Buildings and Equipment LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary Check My Work 4 more Check My Work uses remaining. Entries for costs in a job order cost system Instructions Chart of Accounts Journal Journal Joumalize the entres to record the summarized operations. Refer to the chart of accounts for the exact wording of the accountitles. GNOW Journals do not use Ines for spaces or journal explanations. Every line on a journal page is used for debut or credit entries. Do not add explanations or skip a line between journal entries CNOW jour will automatically indent a credit entry when a credit amount is onfered. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST REF DEBIT CREDIT ASSETS LIABILITIES TOUT 1 2 1 3 9 10 11 Previous Neat Check My Work 4 more Check My Work uses remaining Email Instructor Save and Exit Submit Assignment for Grading