During the current month, Sunland Company incurs the following manufacturing costs.

$($a$)$ Purchased raw materials of $$17,200$ on account.

$($b$)$ Incurred factory labor of $$37,600.$

$($c$)$ Factory utilities of $$2,790$ are payable, prepaid factory insurance of $$2,510$ have expired, and depreciation on the factory building is $$9,000.$

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

Debit

Credit

$($a$)$

$($Purchases of raw materials on account$)$

$($b$)$

$($To record factory labor costs$)$

$($c$)$

$($To record overhead costs$)$