There is three pictures here, the second and third picture are apart of the same table.

Crane Manufacturing uses a job order cost system. On April 1, the company has Work in Process Inventory of $9,530 and two jobs in process: Job No. 221, $4,490, and Job No. 222, $5,040. During April, a summary of source documents reveals the following: For Materials Requisition Slips Labor Time Tickets Job No. 221 $1,420 $2,600 222 2.050 2.680 223 3,070 3,700 224 3,230 3,620 General use 710 550 Totals $10,480 $13,150 Crane applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No.221 is completed during the month. Prepare summary journal entries to record the raw materials requisitioned, factory labor used, the assignment of manufacturing overhead to jobs, and the completion of Job No. 221. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit April 30 (To record the raw materials requisitioned) (To record factory labor used) (To record the assignment of manufacturing overhead to jobs) (To record the compleion of job no. 221)