4. During the current month, Ringling Company incurs the following manufacturing costs: (a) Raw material purchases of $4,200 on account. (b) Factory labor of $18,000. Of that amount, $15,000 relates to wages payable and $3,000 relates to payroll taxes payable. (c) Factory utilities of $2,200 are payable, prepaid factory insurance of $1,800 has expired, and depreciation on the factory building is $3,500. Prepare journal entries for each type of manufacturing cost. *