A company manufactures electronic devices. The company uses a perpetual inventory system and a job costing system to record their transactions. The following event occurred during the period.

Recorded the period end adjusting entry for factory insurance used, $2,280.

The entry to record this business activity would include (choose all that apply)

a)	Cr. Work in Process Inventory

b)

Cr. Cash

c)	Cr. Prepaid Insurance

d)	Cr. Manufacturing Overhead

e)	Dr. Manufacturing Overhead

f)	Dr. Insurance Expense

g)	Dr. Work in Process Inventory