During the First Year of Operations Shapiro Tool Accumulated the Following

Essay

During the first year of operations Shapiro Tool accumulated the following manufacturing costs:
$\begin{array}{lr}\text { Raw materials purchased on account } & \$ 12,000 \\\text { Factory labor accrued } & 6,000 \\\text { Incurred manufacturing overhead on account } & 4,000\end{array}$
Instructions
Prepare separate journal entries for each manufacturing cost.