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

Purchased raw materials of $$8,790$ on account.

Incurred factory labour costs of $$28,200.$

Factory utilities of $$4,260$ are payable, and depreciation on the factory building is $$6,500.$

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.$)$

$\backslash$table$[[$Account Titles and Explanation,Debit$],[$Raw Materials Inventory,$],[$Accounts Payable,$],[($To record purchases of raw materials on account$),],[$Factory Labour,$],[$Factory Wages Payable,$]]$

$($To record factory labour costs$)$