Answer and Explanation:
The journal entries are shown below:
a. Raw material inventory $17,500
         To Account payable $17,500
(Being raw material inventory purchased on account)
b. Factory labor $39,900
        To Factory wages payable $30,800
        To Employer payroll tax payable $9,100
(Being factory labor is recorded)
c.  Factory Overhead $16,170
         To Factory Utilities payable $3,500
          To Prepaid Factory property taxes $2,770
         To Accumulated Depreciation $9,900
(Being Manufacturing costs is recorded)