Churchill Co. uses a job order cost system. The following data summarize the operations related to production for November:
a. Materials purchased on account $528,000
b. Materials requisitioned, $462,000 of which $58,800 was for general factory use
c. Factory labor used $545,200 of which $76,400 was indirect
d. Other costs incurred on account for factory overhead, $123,400; selling expenses, $195, 500; and administrative expenses $121,800
e. Prepaid expenses expired for factory overhead were $24,360; for selling expenses, $20,600; and for administrative expenses, $14,900
f. Deprciation of office building was $70,500; of office equipment, $36,120; and of factory equipment, $24,360
g. Factory overhead costs applied to jobs, $300,400
h. Jobs completed $840,000
i. Cost of goods sold $740,000
Required: Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".