The telephone statement of $650.00 is paid in full with check number 30578. The telephone expense is allocated 20% to the manufacturing process and 80% of the general and administrative function. Invoice Number: T6430. Overhead: PHONE. The monthly allocation of Prepaid Insurance (123) on shop equipment is $940.00 per month. Invoice Number: INSUR. Overhead: INSUR. * Debit? and Credit Prepaid Insurance $940. Record the accrued estimated property tax expense on the factory assets for the month ended June 30 of $560.00. Invoice Number: PRTAX. Overhead: PRTAX. * Debit Account Receivable $560 and Credit Estimated Prop. Taxes Payable. $560. Record the monthly depreciation on Shop Equipment of $1, 250.00. Invoice Number: DEPRE. Overhead: DEPRE. Debit A/R and Credit Accu, Deprec..:Shop Equipmen Salaries and wages for the period of June 16 to June 30 must be recorded for direct labor, indirect labor, and office salaries and wages. Direct labor (DRLAB) for the period is $8,496.00 and is charged to Raw and In- Process Inventory. Indirect labor (INLAB) for the period is $1, 200.00 and is charged to Manufacturing Overhead. Office salaries and wages (OFSAL) for the period is $2,900.00 and fe charged to Office Salaries and Wages Expense. Record the monthly depreciation on the Factory of $1, 200.00. At the Invoice Number: Debit A/P And Credit Accum, Depre, -Factory Since JOB 35 is not completed, the advance cash payment of $8,000.00 from Tulane County must be transferred from Accounts Receivable to Unearned Revenues (221). Invoice Number: ADVAN. Customer Number: 11680