Brief Exercise 2-2 During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $4,000 on account, factory labor $6,000 of which $5,200 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,000. Prepare separate journal entries for each type of manufacturing cost. (Credit account title manually.) cally indented when amount is entered. Do not indent Date Account Titles and Explanation Debit Credit Jan. 31 (To record purchase of raw materials on account) (To record factory labor costs) (To record entry for utilities payable)