Reference: 03-09
the Following Journal Entries Without Dollar Data Were

Reference: 03-09
The following journal entries without dollar data were taken from the accounting records of Case Company. Case company has a job-order costing system and applies overhead to jobs using a predetermined overhead rate. $\begin{array}{|l|l|l|l|}\hline 1 . & \text { Work in Process } & \mathrm{XXX} & \\\hline & \text { Manufacturing Overhead } & \mathrm{XXX} & \\\hline & \text { Wages Payable } & & \mathrm{XXX} \\\hline\\\hline 2 . & \text { Salary Expense } & \mathrm{XXX} & \\\hline & \text { Wages Payable } & & \mathrm{XXX} \\\hline\\\hline 3 . & \text { Manufacturing Overhead } & \mathrm{XXX} & \\\hline & \text { Accumulated Depreciation } & & \mathrm{XXX} \\\hline\\\hline 4 . & \text { Work in Process } & \mathrm{XXX} & \\\hline & \text { Raw Materials } & & \mathrm{XXX} \\\hline & & & \\\hline 5 . & \text { Work in Process } & \mathrm{XXX} & \\\hline & \text { Manufacturing Overhead } & & \mathrm{XXX} \\\hline\\\hline \text { 6. } & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Raw Materials } & & \mathrm{XXX} \\\hline & & & \\\hline \text { 7. } & \text { Finished Goods } & \mathrm{XXX} & \\\hline & \text { Work in Process } & & \mathrm{XXX} \\\hline\\\hline 8 . & \text { Raw Materials } & \text { XXX } & \\\hline & \text { Accounts Payable } & & \mathrm{XXX} \\\hline\end{array}$
-The entry to record depreciation on manufacturing equipment is:

A) 1.
B) 5.
C) 4.
D) 3.