Sunland Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,290 and two jobs in process: Job No. 429 $1,880, and Job No. 430 $1,410. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,350 $1,800 430 3,290 2,820 431 4,150 $9,790 7,150 $11,770 Generaluce 780 1,100 $10,570 $12,870 Sunland Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. (a) Prepare May 31 summary journal entries to record (1) the requisition slips, (2) the time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 429. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit May 31 (2) 31 31 (4) 31