Given the Following Accounts

Given the following accounts:
-Charged the following costs to overhead: utilities, salaries, and depreciation.
Debit ________ Credit ________ & ________ & ________

A) Expense accounts.
B) Accounts receivable
C) Finished goods inventory.
D) Work in process inventory.
E) Raw materials inventory.
F) Factory supplies inventory.
G) Manufacturing overhead applied
H) Depreciation expense
I) Accounts payable.
J) Payroll payable
K) Utilities expense
L) Sales.
M) Raw materials purchases.
N) Manufacturing overhead-control.
O) Cost of goods sold.
Indicate the account(s) to be debited and credited to record the following transactions.