The STU company uses a job order cost system. The following data summarize the operations related to production for May:

a) Materials purchased on account $634,000

b) Materials requisitioned, $646,200, of which $74,500 was for general factory use

c) Factory labor used, $660,200, of which $91,200 was indirect

d) Other costs incurred on account for factory overhead, $147,500; selling expenses, $234,000; and administrative expenses, $146,400

e) Prepaid expenses expired for factory overhead were $29,200; for selling expenses $26,800; and for administrative expenses, $18,000

f) Depreciation of office building was $84,600; of office equipment, $43,340; and of factory equipment, $32,000

g) Factory overhead costs applied to jobs, $362,000

h) Jobs completed $1,002,000

i) Cost of goods sold $890,000

j) Closing entry for factory overhead

Required: Journalize the entries to record the transactions.