Brief Exercise 20-2 During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100on account, factory labor $7,100of which $5,500relates to factory wages payable and $1,600relates 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	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)