During March, the following transactions/events were reported by Jerico Company that uses job-order costing for its product costing purpose: Depreciation on production machines and equipment, $10,500 Insurance on the plant assets, $2,700 Property taxes on the factory building accrued during the month, $4,000 Advertising paid with cash, $8,200 Which of the following accounts should NOT appaer in your journal entries to record the above transactions? Advertising (or Selling) Expense Depreciation Expense Taxes Payable O Prepaid Insurance Which of the following would NOT be included in manufacturing overhead? O Depreciation on trucks used to deliver finished goods to customers Salaries paid to the factory security guard O Overtime premiums paid to factory workers due to extra production orders O Property taxes paid on the warehouse where raw materials are stored