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Dacher Company uses a job order cost system. The followingdata summarize the operations related to production forOctober:a. Materials purchased on account $450000.b. Materials requisitioned $425000 of which $4500 was forgeneral factory use.c. Factory labor used $385000 of which $95000 wasindirect.d. Other costs incurred on account were for factory overhead$125400; selling expenses $87500; and administrative expenses$56400.e. Prepaid expenses expired for factory overhead were$12500; for selling expenses $14500; and for administrativeexpenses $8500.f. Depreciation of factory equipment was $25300; of officeequipment $31600; and of store equipment $7600.g. Factory overhead costs applied to jobs$261500.h. Jobs completed $965000.i. Cost of goods sold $952400.Journalize the entries to record the summarizedoperations.