Grayson Company is a manufacturer that uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations:

a. Purchased 400 units of materials at $14 per unit on account.

b. Requisitioned materials for production as follows:

▪ 200 units for Job 101 at $12 per unit.

▪ 300 units for Job 102 at $14 per unit.

c. Accumulated direct labor cost as follows:

▪ 700 hours of direct labor on Job 101 at $16 per hour.

▪ 600 hours of direct labor on Job 102 at $12 per hour.

d. Incurred factory overhead costs as follows: indirect materials, $800; indirect labor, $3,400; utilities cost, $1,600; and factory depreciation, $2,500.

Journalize the entries to record these transactions.