Ruger Corporation incurred the following general factory costs during April:utilities (heat, water, and power) ... $21,000Rent on factory equipment ... 16,000Miscellaneous factory overhead costs ... 3,000Total ... $40,000Record journal entry

(Dr.) Utilities Expense - 21,000

(Dr.) Rent Expense - Factory Equipment - 16,000

(Dr.) Miscellaneous Expenses - 3,000

(Cr.) Cash - 40,000

Explanation:

Just simply record all expenses paid by recording it at the debit side.

The utilities expenses amounting to 21,000, for the rent expense amounting to 16,000 and for the miscellaneous expenses amounting to 3,000 will be posted.

Then record the total cash paid of 40,000 at the credit side.