During the first year of operations, Shapiro Tool accumulated the following manufacturing costs: Raw materials purchased on account $12,000 Factory labor accrued 6.000 Incurred manufacturing overhead on account 4,000 Prepare separate journal entries for each manufacturing cost. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit