Cant figure this one out

During May, Lockmiller Company incurred factory overhead costs as follows: indirect materials, $42,800; indirect labor, $99,200; utilties cost, $18,200; and factory depreciation, $49,000. Required: Journalize the entry to record the factory overhead incurred as of May 30 . Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered