1.) June 28 - Issued a check

Utilities of $1,300.00 were paid in full with check number 30574. Utility costs are allocated 90% to the manufacturing process (Manufacturing Overhead) and 10% to the general and administrative function (Utilities Expense - General). Enter P4520 as the invoice number and UTILI as the Overhead designation.

2.) June 28 - Issued a check

Telephone statement balance of $650.00 was paid in full with check number 30575. The telephone expense is allocated 20% to the manufacturing process and 80% to the general and administrative function. Use T6430 as the invoice number and type PHONE at the Overhead prompt.

What are the journal entries for these transactions?