-/4 Current Attempt in Progress During January, its first month of operations, Cullumber Company accumulated the following manufacturing costs: raw materials purchased $5,300 on account, factory labor incurred $7,500, and factory utilities payable $2,900. Prepare separate journal entries for each type of manufacturing cost. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 Raw Materials Inventory Accounts Payable (To record purchase of raw materials on account) 31 Factory Labor Factory Wages Payable 31 (To record factory labor costs) Debit Credit 5,300 7,500 5,300 6000 31 Factory Labor 31 Factory Wages Payable (To record factory labor costs) (To record entry for utilities payable) 7,500 6000