Answer and Explanation:
The journal entries are shown below:
a. Raw material inventory Dr $18,000
       To Account payable $18,000
(Being raw material purchase as on account)
b. Factory labor expense $40,000
     To Wages payable $31,000
     To Payroll tax payable $9,000
(Being factory labor expense is recorded)
c. Manufacturing overhead Dr $15,300
       To Utilities payable $3,100
       To Prepaid factory property tax $2,700
       To Accumulated depreciation - factory building $9,500
(being manufacturing overhead is recorded)
