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II. Present entries to record the following summarized operations related to production for a company using a job order cost system:

a. Materials purchased on account $166,500 Debit Raw Materials Inventory. Credit Accounts Payable

b. Prepaid expenses incurred on account.. 7,500 Debit Prepaid Expense. Credit Accounts Payable

c. Materials requisitioned:

For production orders. 156,500 Debit Work in Process Inventory. Credit Raw Materials Inventory

For general factory use 8,800 Debit Manufacturing Overhead. Credit Raw Materials Inventory

d. Factory labor used:

on production orders. 140,000 Debit Work in Process Inventory. Credit Factory Labor

for general factory purposes-janitorial indirect labor 10,000 Debit Manufacturing Overhead. Credit Factory Labor e. Depreciation on factory equipment.. 36,000 Debit Manufacturing Overhead. Credit Accumulated Depreciation

f. Expiration of prepaid expenses, chargeable to FOH. 4,900 Debit Manufacturing Overhead. Credit Prepaid Expense

g. Factory overhead costs incurred on account. 51,600 Debit Manufacturing Overhead. Credit Accounts Payable

h. Factory overhead applied, based on machine hours.. 98,560 Debit Work in Process Inventory. Credit MOH

i. Actual production jobs finished.. 404,000 Debit Finished Goods Inventory. Credit Work in Process Inventory

j. Finished jobs shipped to customers: cost of goods sold, $346,000. Debit Cost of Goods Sold. Credit Finished Goods Inventory

k. The sales on account for the year to the customers was $575,500 Debit Accounts Receivable. Credit Sales Revenue

Prepare the Trial Balance from the above entries.