Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production.

1.		Materials purchased on account $196,300, and factory wages incurred $94,100.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$36,540		$19,500
A21		44,220		23,300
A22		38,100		16,800
A23		42,070		26,600
General factory use		5,170		7,900
		$166,100		$94,100

3.		Manufacturing overhead costs incurred on account $52,700.
4.		Depreciation on factory equipment $15,550.
5.		Depreciation on the companys office building was $14,300.
6.		Manufacturing overhead rate is 81% of direct labor cost.
7.		Jobs completed during the quarter: A20, A21, and A23.

Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No. Account Titles and Explanation Debit Credit (To record materials purchases) To record factory wages) (To record materials put into production) (To record labor put into production)