During the month of July, Oriole Company incurred the following manufacturing costs:

$1.$ Purchased raw materials of $$8,520$ on account.

$2.$ Incurred factory labour costs of $$30,450.$

$3.$ Factory utilities of $$4,160$ are payable, and depreciation on the factory building is $$6,650.$

Prepare journal entries for each type of manufacturing cost. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit

enter an account title to record purchases of raw materials on account

enter a debit amount

enter a credit amount

enter an account title to record purchases of raw materials on account

enter a debit amount

enter a credit amount

$($To record purchases of raw materials on account$)$

enter an account title to record factory labour costs

enter a debit amount

enter a credit amount

enter an account title to record factory labour costs

enter a debit amount

enter a credit amount

$($To record factory labour costs$)$

enter an account title to record overhead costs

enter a debit amount

enter a credit amount

enter an account title to record overhead costs

enter a debit amount

enter a credit amount

enter an account title to record overhead costs

enter a debit amount

enter a credit amount

$($To record overhead costs$)$