Journalize the entries to record the summarized operations. PR 17-2B Entries and schedules for unfinished jobs and completed jobs OBJ. 2 Hildreth Company uses a job order cost system. The following data summarize the op- erations related to production for April 2016, the first month of operations: a. Materials purchased on account, $147,000. b. Materials requisitioned and factory labor used: Factory Labor Job No. Materials $19,320 $19,500 101 23,100 28,140 02 14,000 13,440 103 104 38,200 36,500 105 15,540 18,050 106 18,700 18,000 For general factory use 9,000 20,160 (Continued)