1. Cable, internet, and phone utilities of $32,000 were accrued for the sales offices. $8,000 of cable, internet, and phone utilities were accrued for the administrative offices.
2. ABC Company applies overhead costs based on machine hours worked. For 20X1 the company estimated that it will work 15,000 machine hours and incur $90,000 in manufacturing overhead costs. The journal entry is made to apply Manufacturing Overhead. A total of 15,500 machine hours have occurred.

Please prepare the journal entry and choose from:

Work In Process

Accounts Payable

Wages & Salaries Payable

Manufacturing Overhead

Selling, Administrative Expenses :

Management Salaries

Sales Salaries

Office Staff Salaries

Cable TV, Internet, Phone Marketing