Summer Shade installs awnings on residential and commercial structures. The company had the following transactions for February 2010:
• Purchased $790,000 of building (raw) material on account.
• Issued $570,000 of building (direct) material to jobs.
• Issued $120,000 of building (indirect) material for use on jobs.
• Accrued wages payable of $874,000, of which $794,000 could be traced directly to particular jobs.
• Applied overhead to jobs on the basis of 55 percent of direct labor cost.
• Completed jobs costing $1,046,000. For these jobs, revenues of $1,342,000 were collected.
Journalize the above transactions.