A method is provided for manufacturing an electro-optical device, in which fine scratches or cracks can be removed by etching without damaging wiring, an electro-optical device, and an electronic apparatus. In an embodiment, the enhancement is the use of plasma. The natural surfactant can be in the form of a particulate flour product derived from Vigna radiata, Vigna mungo, Glycine max, Cicer aerientinum, Vigna unguicalata, Pisum sativum, Phaseolus vulgaris, or combinations thereof, which is dispersed in the oil phase. When print data is printed out using a first image forming apparatus and a second image forming apparatus via the printing substitution function or the printing task distributing function, the number of pages printed by the second image forming apparatus is counted and kept track of by the first image forming apparatus.