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