GGT 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 storeroom, $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.