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

(a)	Purchased raw materials of $18,900on account.
(b)	Incurred factory labor of $40,300. Of that amount, $29,800relates to wages payable and $10,500relates to payroll taxes payable.
(c)	Factory utilities of $3,200are payable, prepaid factory property taxes of $2,700have expired, and depreciation on the factory building is $9,300.

Prepare journal entries for each type of manufacturing cost.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)