During the month Job AB2 used specialized machinery for 400 hours and incurred $550 in utilities on account, $350 in factory depreciation expense, and $50 in property tax on the factory. Prepare journal entries for the following: If an amount box does not require an entry, leave it blank A. Record the expenses incurred. Manufacturing Overhead 900 Cash Accumulated Depreciation 250 B. Record the allocation of overhead at the predetermined rate of $1.40 per machine.no