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

Purchased raw materials of $$8,700$ on account.

Incurred factory labour costs of $$30,200.$

Factory utilities of $$4,050$ are payable, and depreciation on the factory building is $$6,590.$

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

$$

$$

$$

$$

$$

$$

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