Brief Exercise 15-2 During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800 relates to factory wages payable and $1,700 relates to payroll taxes payable, and utilities payable $2,900. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Aecount Tifes and Explanation Credit Jan. 3 31 To record fcsory labor costs 31 To record ery for i e Click if you would like to Show Work for this question: geen Show Work