During April, Almerinda Company incurred factory overhead costs as follows: indirect materials, $47,300; indirect labor, $84,300; utilities cost, $13,000; and factory depreciation, $51,800.

Journalize the entry on Apr. 30 to record the factory overhead incurred during April. Refer to the Chart of Accounts for exact wording of account titles.

Chart of Accounts CHART OF ACCOUNTS Almerinda Company General Ledger ASSETS REVENUE 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense-Factory