Marinja Company uses job order costing. The following data summarize the operations related to production...

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Accounting

Marinja Company uses job order costing. The following data summarize the operations related to production for May:
May 1 Materials purchased on account, $609,540.
2 Materials requisitioned, $658,830, of which $77,290 was for general factory use.
31 Factory labor used, $657,000, of which $87,070 was indirect.
31 Other costs incurred on account for factory overhead, $140,970; selling expenses, $241,550; and administrative expenses, $140,520.
31 Prepaid expenses expired for factory overhead were $29,400; for selling expenses, $26,310; and for administrative expenses, $18,410.
31 Depreciation of office building was $82,130; of office equipment, $44,590; and of factory equipment, $32,650.
31 Factory overhead costs applied to jobs, $361,270.
31 Jobs completed, $1,045,220.
31 Cost of goods sold, $890,070.
Required:
Journalize the entries to record the summarized operations.

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