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, $2,570.
Materials requisitioned and factory labor used:
Job No. Materials Factory Labor
101 $3,080 $2,430
102 3,760 3,280
103 2,490 1,600
104 8,440 6,030
105 5,360 4,590
106 3,910 2,920
For general factory use 1,050 3,600
Factory overhead costs incurred on account, $5,880.
Depreciation of machinery and equipment, $1,730.
The factory overhead rate is $45 per machine hour.

Machine hours used:
Job No. Machine Hours
101 22
102 19
103 16
104 85
105 36
106 35
Total 213
Jobs completed: 101, 102, 103, and 105.
Jobs were shipped and customers were billed as follows: Job 101, $7,800; Job 102, $9,470; Job 105, $13,950.

Journalize the entries to record the summarized operations.