During January, its first month of operations, Knox Company accumulated the following manufacturing costs: raw materials $6,100 on account, factory labor $6,560 of which $5,842 relates to factory wages payable and $718 relates to payroll taxes payable, and utilities payable $2,350. During January, time tickets show that the factory labor of $6,560 was used as follows: Job 1 $2,382, Job 2 $1,736, Job 3 $1,636, and general factory use $806.
Prepare a summary journal entry to record factory labor used.