there's actually 4 rows for the 3rd entry

thanks in advance!

During the current month, Dalmar Company incurs the following manufacturing costs: 1. Purchased raw materials of $15,700 on account. 2. Incurred factory labour of $38,500. 3. Factory utilities of $4,000 are payable, prepaid factory insurance of $2,510 has expired, and depreciation on the factory building is $9,500. Prepare journal entries for each type of manufacturing cost. (Use a summary entry to record manufacturing overhead.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. 2. 3