Answer:
(a) Dr Raw Materials Inventory 5,800
Cr Accounts Payable 5,800
(b)Dr Factory Labor 7,300
Cr Employer Payroll Taxes 1,800
Cr Factory Wages Payable 5,500
(c) Dr Manufacturing Overhead 2,100
Cr Utilities Payable 2,100
Explanation:
Preparation for separate journal entries for each type of manufacturing cost
(a) Dr Raw Materials Inventory 5,800
Cr Accounts Payable 5,800
(Being the Purchases of raw materials on account)
(b)Dr Factory Labor 7,300
Cr Employer Payroll Taxes 1,800
Cr Factory Wages Payable 5,500
(Being To record factory labor costs)
(c) Dr Manufacturing Overhead 2,100
Cr Utilities Payable 2,100
(Being To record entry for utilities payable)
