Solve the given problem based on the following information.

The trial balance for Jordan Company on December 31, 2017 is incorrect. The accounting department was able to identify this error because there are zero inventories for goods in process, but facility payroll and facility overhead accounts are showing balances.

Incorrect Jordan Company Trial Balance (for the year ended December 31, 2017)
Category	Debit ($)	Credit ($)
Cash	112,200
Accounts receivable	82,500
Raw materials inventory	88,000
Goods in process inventory	0
Finished goods inventory	16,500
Prepaid rent	3,300
Accounts payable		18,700
Notes payable		27,500
Common stock		55,000
Retained earnings		298,100
Sales		410,300
Cost of goods sold	239,800
Facility payroll	74,800
Facility overhead	126,500
Operating expenses	66,000
Totals	809,600	809,600

The accounting department has identified six documents that must be processed in order to update the trial balance. The following six entries must be posted to the trial balance.

Missing Entries in Trial Balance
1	Materials requisition 10	$11,220 direct materials to Job X
2	Materials requisition 11	$20,460 direct materials to Job Y
3	Materials requisition 12	$6,160 indirect materials
4	Labor time ticket 6052	$39,600 direct labor to Job X
5	Labor time ticket 6053	$26,180 direct labor to Job Y
6	Labor time ticket 6054	$9,020 indirect labor

Prepare journal entries using the data from the table above to assign costs.

Journal Entries
A.	Direct materials costs to goods in process inventory:
Dec. 31	Goods in Process Inventory
	Raw Materials Inventory
B.	Direct labor costs to goods in process inventory:
Dec. 31	Goods in Process Inventory
	Factory Payroll
C.	Overhead costs to goods in process inventory:
Dec. 31	Goods in Process Inventory
	Factory Overhead
	To allocate overhead costs to Jobs X and Y at 200%
	of direct labor cost assigned.
D.	Indirect materials costs to the facility overhead account:
Dec. 31	Factory Overhead
	Raw Materials Inventory
E.	Indirect labor costs to the facility overhead account:
Dec. 31	Factory Overhead
	Factory Payroll