Churchill Co. uses a job order cost system. The following data summarize the operations related to production for November:

a. Materials purchased on account, $ 528,000.

b. Materials requisitioned, $ 462,000, of which $ 58,800 was for general factory use.

c. Factory labor used, $ 545,200, of which $ 76,400 was indirect.

d. Other costs incurred on account for factory overhead, $ 123,400; selling expenses, $ 195,500; and administrative expenses, $ 121,800.

e. Prepaid expenses expired for factory overhead were $ 24,360; for selling expenses, $ 20,600; and for administrative expenses, $ 14,900.

f. Depreciation of office building was $ 70,500; of office equipment, $ 36,120; and of factory equipment, $ 24,360.

g. Factory overhead costs applied to jobs, $ 300,400.

h. Jobs completed $ 840,000.

i. Cost of goods sold, $ 740,000.

Instructions

Journalize the entries to record the summarized operations.