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Sinatra Industries Inc. uses a job order cost system . The following data summar

ID: 2378631 • Letter: S

Question

                    Sinatra Industries Inc. uses a job order cost system. The                     following data summarize the operations related to production for January 2014, the first month of operations:                 

                    Required:                 

                    1. Journalize the entries to record the summarized operations. For a compound                     transaction, if an amount box does not require an entry, leave it blank or enter "0".                 

                                Entries                                                              Description                                                              Debit                                                              Credit                                                              a.material                                                                                           
                                                             
                                accounts payable
                                                                                          

                                                             



                                b.work in process
                                                                                          
                                                                                                                                                            factory overhead
                                                                                          
                                                                                                                                                            materials                                                                                           
                                                                                                                                                            wages payable
                                                                                          
                                                                                                                           



                                c.factory overhead
                                                                                          
                                                             
                                accounts payable
                                                                                          

                                                             



                                d.factory overhead
                                                                                          
                                                             
                                accumulated-depreciation-machinery&equpitment                                                                                           

                                                             



                                e.work in process
                                                                                          
                                                             
                                factory overhead
                                                                                          

                                                             



                                f.finished goods
                                                                                          
                                                             
                                work in process
                                                                                          

                                                             



                                g. Sale/accounts payable
                                                                                          
                                                                                              
                                                             sales                                                                                           
                                
                                                                                          



                                g. Cost of goods sold
                                                                                          
                                                                                              
                                                             finished goods
                             Sinatra Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January 2014, the first month of operations: Materials purchased on account, $39,300. Materials requisitioned and factory labor used: Factory overhead costs incurred on account, $7,500. Depreciation of machinery and equipment, $2,640. The factory overhead rate is $60 per machine hour. Machine hours used: Jobs completed: 201, 202, 203 and 205. Jobs were shipped and customers were billed as follows: Job 201, $11,000; Job 202, $14,820; Job 203, $19,920. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".

Explanation / Answer

Sinatra Industries Inc. uses a job order cost system . The following data summar