During the current month, Wacholz Company incurs the following manufacturing costs. (a) Purchased raw materials of $17, 700 on account. (b) Incurred factory labor of $40, 600. Of that amount, $31,000 relates to wages payable and $9, 600 relates to payroll taxes payable. (c) Factory utilities of $3,000 are payable, prepaid factory property taxes of $2, 800 have expired, and depreciation on the factory building is $9, 600. Prepare journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)