During the current month, Sheridan Company incurs the following manufacturing costs. (a) Purchased raw materials of $21,200 on account. (b) Incurred factory labor of $45,600. (c) Factory utilities of $3,290 are payable, prepaid factory insurance of $3,010 have expired, and depreciation on the factory building is $11,000. 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 (a) (b) (Purchases of raw materials on account) Debit Credit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (a) (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (To record overhead costs) Debit Credit