Jester Company uses a job order cost system. The following data summarize the operations related to production for September:
a. Materials purchased on account, $550,000.
b. Materials requisitioned, $485,000, of which $54,200 was for general factory use.
c. Factory labor used, $540,000, of which $130,000 was indirect.
d. Other costs incurred on account were for factory overhead, $175,000; selling expenses, $122,500; and administrative expenses, $79,000.
e. Prepaid expenses expired for factory overhead were $17,500; for selling expenses, $20,300; and for administrative expenses, $11,900.
f. Depreciation of factory equipment was $35,400; of office equipment, $44,200; and of store equipment, $10,650.
g. Factory overhead costs applied to jobs, $385,000.
h. Jobs completed, $1,350,000.
i. Cost of goods sold, $1,325,000.
Instruction
Journalize the entries to record the summarized operations.

a.     Materials.....................................................................................            550,000

                    Accounts Payable...........................................................                                    550,000

b.     Work in Process..........................................................................            430,800

        Factory Overhead.......................................................................              54,200

                    Materials.........................................................................                                    485,000

c.     Work in Process..........................................................................            410,000

        Factory Overhead.......................................................................            130,000

                    Wages Payable...............................................................                                    540,000

d.    Factory Overhead.......................................................................            175,000

        Selling Expenses.........................................................................            122,500

        Administrative Expenses............................................................              79,000

                    Accounts Payable...........................................................                                    376,500

e.     Factory Overhead.......................................................................              17,500

        Selling Expenses.........................................................................              20,300

        Administrative Expenses............................................................              11,900

                    Prepaid Expenses...........................................................                                      49,700

f.     Factory Overhead.......................................................................              35,400

        Depreciation Expense x Office Equipment................................              44,200

        Depreciation Expense x Store Equipment..................................              10,650

                    Accumulated Depreciation x Fixed Assets....................                                      90,250

g.     Work in Process..........................................................................            385,000

                    Factory Overhead...........................................................                                    385,000

h.     Finished Goods..........................................................................         1,350,000

                    Work in Process..............................................................                                 1,350,000

i.      Cost of Goods Sold...................................................................         1,325,000

                    Finished Goods..............................................................                                 1,325,000