what would be the journal entry for these two dates using these catergories

20-Dec Depreciation for the month of December was recorded on equipment $1,250 ( $950 for equipment used in the factory and $300 for equipment used in selling and administrative activities). 24-Dec Property insurance incurred but not paid $2,650 ( $2,100 for the factory and $550 for solling and administrative offices). Accounts payable Depreciation expense Salaries and wages expense Accounts receivables Finished goods Salaries and wages payable Accumulated depreciation Insurance expense Sales revenue Advertising expense Manufacturing overhead Work in process Cost of goods sold Raw materials