Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: Materials purchased on account, $2,340. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $1,830 $2,570 102 2,230 3,470 103 1,480 1,700 104 5,010 6,370 105 3,180 4,860 106 2,320 3,080 For general factory use 620 3,800 Factory overhead costs incurred on account, $3,500. Depreciation of machinery and equipment, $1,820. The factory overhead rate is $50 per machine hour. Machine hours used: Job No. Machine Hours 101 33 102 16 103 27 104 69 105 23 106 31 Total 199 Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $7,260; Job 102, $7,800; Job 105, $13,140. Required: 1. Journalize the entries to record the summarized