I need help with the last part of this question:

During the current month, Wacholz Company incurs the following manufacturing costs. Purchased raw materials of $18,800 on account. Incurred factory labor of $41,300. Of that amount, $30,800 relates to wages payable and $10,500 relates to payroll taxes payable. Factory utilities of $3,700 are payable, prepaid factory property taxes of $2,650 have expired, and depreciation on the factory building is $8,700. Prepare journal entries for each type of manufacturing cost