In January, Dieker Company requisitions raw materials for production as follows: Job 1 $930, Job 2 $1,480, Job 3 $740, and general factory use $650. During January, time tickets show that the factory labor of $6,500 was used as follows: Job 1 $2,350, Job 2 $1,800, Job 3 $1,550, and general factory use $800. Prepare the job cost sheets for each of the three jobs.

On february 10, 2014, after issuance of its financial statements for 2013, higgins company entered into a financing agreement with cleveland bank, allowing higgins company to borrow up to $6,000,000 at any time through 2016. amounts borrowed under the agreement bear interest at 2% above the bank's prime interest rate and mature two years from the date of loan. higgins company presently has $2,250,000 of notes payable with star national bank maturing march 15, 2014. the company intends to borrow $3,750,000 under the agreement with cleveland and liquidate the notes payable to star national bank. the agreement with cleveland also requires higgins to maintain a working capital level of $9,000,000 and prohibits the payment of dividends on common stock without prior approval by cleveland bank. from the above information only, the total short-term debt of higgins company as of the december 31, 2013 balance sheet date is