I need help with the red boxes

Show Attempt History Current Attempt in Progress Your answer is partially correct. During the current month, Wacholz Company incurs the following manufacturing costs. (a) (b) Purchased raw materials of $17,600 on account. Incurred factory labor of $40,000. Of that amount, $30,100 relates to wages payable and $9,900 relates to payroll taxes payable. Factory utilities of $3,400 are payable, prepaid factory property taxes of $2,510 have expired, and depreciation on the factory building is $9.100. (c) Prepare journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) Raw Materials Inventory 17600 Accounts Payable 17600 (Purchases of raw materials on account) (b) Factory Labor 38800 Factory Wages Payable 31900 Employer Payroll Taxes Payable 6900 (To record factory labor costs) (c) Manufacturing Overhead 15490 Utilities Payable 3100 Prepaid Property Taxes 2990 Accumulated Depreciation-Buildings 9400 (To record overhead costs) e Textbook and Media List of Accounts