Goldberg Apparel Company uses a job order system. The following data summarize the operations related to production for March:
1. Materials purchased on account, $23300
2. Materials requested $208300 of which 5600 was for general factory use
3. Factory labor used 190500 of which 62500 was indirect
4. Other cost incurred on account were for factory overhead 89300 selling expense 64000 and administrative expenses 37800
5. Prepaid expenses for factory overhead were 7500 for selling expenses 1300 and for administrative expenses 1250
6. Depreciation of factory equipment was 18900 of office equipment 14700 and of store equipment 2600
7. Factory overhead cost applied jobs 190000
8. Jobs completed 583300
9. Cost if goods sold 577700
Journalize the entries to record the summarized operations