Journal entries The following is a list of manufacturing costs incurred by Orleans Products Co. during the month of July: Direct materials used ............................................... $21,000 Indirect materials used .............................................. 5,000 Direct labor employed .............................................. 15,000 Indirect labor employed ............................................. 3,000 Rent expense ....................................................... 4,000 Utilities expense .................................................... 1,200 Insurance expense ................................................. 500 Depreciation expense(machinery and equipment) . .................. 1,500 Prepare the journal entries to record the preceding information and to transfer Factory Overhead to Work in Process.