CRS Products Inc. uses a job order cost system. Selected transactions dealing with factory items for the month follow:

a. Requisitioned indirect materials from storeroom, $3,200.

b. Purchased, on account, factory supplies for future needs, $4,400.

c. Purchased parts, on account, for repairing a machine, $1,400.

d. Requisitioned factory supplies from storeroom, $900.

e. Returned other defective factory supplies to vendor, $700.

f. Factory rent accrued for the month, $2,400.

g. Returned previously requisitioned factory supplies to store room, $350.

h. Depreciation of machinery and equipment, $2,800.

i. Payroll taxes liability for month, $3,200.

j. Heat, light, and power charges payable for the month, $6,400.

k. Expired insurance on inventories, $1,350.

l. Factory overhead applied to production, $34,600.

m. Indirect labor for the month, $2,600.

n. Goods completed and transferred to finished goods: materials, $14,400; labor, $40,400; factory overhead, $30,400.

Required:

Record the previous transactions. Assume that the records include a control account and a subsidiary ledger for factory overhead, to which the entries will be posted at some later date.