Barnes Company uses a job order cost system. The following data summarize the operations related to production for October October 1 2 31 31 31 Materials purchased on account, $645,190 Materials requisitioned, $642,250, of which $72,680 was for general factory use Factory labor used, $631,920, of which $91,350 was indirect Other costs incurred on account for factory overhead $153,030, selling expenses, $228,490, and administrative expenses, $150,890. Prepaid expenses expired for factory overhead were $29,630, for selling expenses, $26,950, and for administrative expenses, $17,150 Depreciation of office building was $88,610, of office equipment, $42,970, and of factory equipment, $31,120 Factory overhead costs applied to jobs, $373 200 Jobs completed, $966,650 Cost of goods sold, S848,470 31 31 31 31 of Accounts CHART OF ACCOUNTS Barnes Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue EXPENSES 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 142 Prepaid Insurance 143 Prepaid Expenses Chart of Accounts 142 Prepaid Insurance 143 Prepaid Expenses 181 Office Building 191 Office Equipment 192 Accumulated Depreciation-Buildings and Equipment 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 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable T.AL... Chart of Accounts LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable