What does the following journal entry imply to you?

\begin{tabular}{|r|r|r|r|} \hline Factory Overhead Costs & 5000 \\ \hline Rent expense & & \\ \hline Selling and Marketing Expenses & 3000 & \\ \hline Rent expense & & \\ \hline & Prepaid Expenses & & 8000 \\ \hline \end{tabular}