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, $635,470. 2 Materials requisitioned, $628,070, of which $74,070 was for general factory use. 31 Factory labor used, $674,350, of which $94,570 was indirect. 31 Other costs incurred on account for factory overhead, $151,200; selling expenses, \$228,420; and administrative expenses, $152,810. 31 Prepaid expenses expired for factory overhead were $27,820; for selling expenses, $28,010; and for administrative expenses, $18,240. 31 Depreciation of office building was $81,480; of office equipment, $43,370; and of factory equipment, $31,020. 31 Factory overhead costs applied to jobs, $363,480. 31 Jobs completed, $992,960. 31 Cost of goods sold, $885,860. Required: Joumalize the entries to record the summarized operations. Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for spaces or joumal explanations. Every line on a joumal page is used for debit or credit entries. Do not add explanations or skip a line between joumal entries. CNOW joumals wil automatically indent a credit entry when a credit amount is entered. Chart of Accounts CHART OF ACCOUNTS Barnes Co. General Ledger ASSETS 110 Cash 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 REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Office Bullding Chart of Accounts 191 Office Equipment 192 Accumulated Depreciation-Buildings and Equipment 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 EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 income Summary