Which of the Following Shows Entries Only to Control Accounts $\begin{array}{llr} \text { Factory Labor } &\\ \text { Factory Wages Payable } &\\\end{array}$

Short Answer

Which of the following shows entries only to control accounts?
a.
$\begin{array}{llr} \text { Factory Labor } &\\ \text { Factory Wages Payable } &\\\end{array}$

b.
$\begin{array}{llr} \text { Work in Process } &\\ \text { Factory Labor} &\\ \text {Raw Materials Inventory } &\\ \text {Factory Wages Payable } &\end{array}$

c.
$\begin{array}{llr} \text { Work in Process} &\\ \text { Manufacturing Overhead } &\\ \text { Raw Materials Inventory } &\end{array}$

d.
$\begin{array}{llr} \text { Factory Labor } &\\ \text { Raw Materials Inventory } &\\ \text { Accounts Payable } &\\ \text { Factory Wages Payable } &\end{array}$