Current Attempt in Progress During the current month, Oriole Company incurs the following manufacturing costs. (a) Purchased raw materials of $20,400 on account. (b) Incurred factory labor of $44,000. (c) Factory utilities of $3,190 are payable, prepaid factory insurance of $2,910 have expired, and depreciation on the factory building is $10,600. Prepare journal entries for each type of manufacturing cost. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation (a) Debit Credit