Present entries to record the following summarized operations related to production for a company using a job order cost system:

(a) Materials purchased on account $176,000
(b) Prepaid expenses incurred on account 12,200
(c) Materials requisitioned: For production orders 153,700 For general factory use 2,700
(d) Factory labor used: On production orders 141,300 For general factory purposes 12,000
(e) Depreciation on factory equipment 37,000
(f) Expiration of prepaid expenses, chargeable to factory 6,100
(g) Factory overhead costs incurred on account 76,000
(h) Factory overhead applied, based on machine hours 105,300
(i) Jobs finished 415,300
(j) Jobs shipped to customers: Cost 412,000 Selling price (assume all sold on account) 638,000