2: Carlson Company incurred the following manufacturing overhead costs during the month of June 2010. Prepare the journal entry to record the costs. Depreciation, building $7,000 Wages earned but not yet paid, janitor $600 Electricity used and paid, factory $350 Rent on equipment previously paid $900 Debit (DR) Depreciation Expense Building 7,000 Credit (CR) Accumulated Depreciation Building 7,000 Debit (DR) Wages Expense 600 Credit (CR) Wages Payable 600 Debit (DR) Utilities Expense Factory 350 Credit (CR) Cash 350 Debit (DR) Equipment Rental Expense 900 Credit (CR) Prepaid Equipment Rental 900