Use account titles to prepare journal entires.

Accounts receivable Raw Materials inventory Wages payable

Accounts payable Manufacturing overhead Accumulated depreciation

Cash Work in process inventory Depreciation expense

Sales Advertising expense Utility expense

Costs of goods sold Finished goods inventory

16. Total factory labor costs of $200,000 are incurred, but not yet paid. Direct labor is $150,000 and indirect factory labor is $75,000.

17. Factory utility costs of $50,000 are incurred, but not yet paid for factory operations.