Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March:


Mar.
1 Materials purchased on account, $482,690.
1 Materials requisitioned, $405,460, of which $52,710 was for general factory use.
31 Factory labor used, $497,170, of which $94,460 was indirect.
31 Other costs incurred on account for factory overhead, $115,850; selling expenses, $178,600; and administrative expenses, $106,190.
31 Prepaid expenses expired for factory overhead were $22,200; for selling expenses, $18,820; and for administrative expenses, $13,520.
31 Depreciation of factory equipment was $22,200; of office equipment, $32,820; and of office building, $64,680.
31 Factory overhead costs applied to jobs, $275,130.
31 Jobs completed, $637,150.
31 Cost of goods sold, $617,840.

Required:
Journalize the entries to record the summarized operations.