Barnes Company uses a job order cost system. The following data summarize the operations related to production for October:

a. Materials purchased on account, $315,500.

b. Materials requisitioned, $290,100, of which $8,150 was for general factory use.

c. Factory labor used, $489,500 of which $34,200 was indirect.

d. Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000.

e. Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000.

f. Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000.

g. Factory overhead costs applied to jobs, $711,600.

h. Jobs completed, $1,425,000.

i. Cost of goods sold, $1,380,000.

Instructions

Journalize the entries to record the summarized operations.