Indirect Labor Indirect Materials Raw Materials Work in Process Finished Goods Manufacturing Overhead Cash Sales Salaries Expense Sales Commissions Expense Rent Expense Utilities Expense Advertising Expense Depreciation Expense Accumulated Depreciation Inventory Cost of Goods Sold Cash paid for rent during the year was $18,300. ($5,100 of this amount was related to selling and administrative expenses and $13,200 of this amount was related to factory operations) Hint: In the journal entry below, record the amounts in the order presented above. Date Account Description Debit Credit