During the current month, Blossom Company incurs the following manufacturing costs. (a) Purchased raw materials of $14,400 on account. (b) Incurred factory labor of $32.000. (c) Factory utilities of $2,440 are payable, prepaid factory insurance of $2,160 have expired, and depreciation on the factory building is $7,600. Prepare journal entries for each type of manufacturing cost. (Use a summary entry to record manufacturing overhead.) (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 Debit Credit (a) (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (a) (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (To record overhead costs) List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Cash Cost of Completed Service Contracts Cost of Goods Sold Depreciation Expense Employer Fringe Benefits Payable Employer Payroll Taxes Payable Factory Labor Factory Wages Payable Finished Goods Inventory Finished Goods Inventory Manufacturing Overhead Operating Overhead Payroll Liabilities Prepaid Insurance Prepaid Property Taxes. Property Tax Payable Raw Materials Inventory Salaries and Wages Payable Sales Revenue Service Contracts in Process Service Salaries and Wages Supplies Utilities Payable Work in Process Inventory