Marinja Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $320,000. 2 Materials requisitioned, $292,100, of which $8,600 was for general factory use. 31 Factory labor used, $487,500 of which $33,000 was indirect. 31 Other costs incurred on account for factory overhead, $610,000; selling expenses, $142,000; and administrative expenses, $105,000. 31 Prepaid expenses expired for factory overhead were $22,000; for selling expenses, $5,000; and for administrative expenses, $4,000. 31 Depreciation of office building was $29,000; of office equipment, $6,500; and of factory equipment, $68,000. 31 Factory overhead costs applied to jobs, $712,000. 31 Jobs completed, $1,426,000. 31 Cost of goods sold, $1,378,000. Required: Journalize the entries to record the summarized operations.