Brief Exercise 15-2 During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,200 on account, factory labor $6,200 of which $5,400 relates to factory wages payable and $800 relates to payroll taxes payable, and utilities payable $2,700. 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 Account Titles and Explanation Debit Credit Jan. 31 (To record purchase of raw materials on account) 31 (To record factory labor costs) 31 (To record entry for utilities payable)