If a company incurs $2,000 of factory rent, $1,000 of factory utilities, and $5,000 of miscellaneous factory costs, the journal entry to record these transactions would be to debit ______.
a. manufacturing overhead $8,000 and credit accounts payable $8,000.
b. accounts payable $8,000 and credit manufacturing overhead $8,000.
c. accounts payable $8,000 and credit work in process $8,000.
d. work in process $8,000 and credit accounts payable $8,000.