During January, its first month of operations, Blossom Tool & Die accumulated the following manufacturing costs: raw materials $ 4,500 on account; factory labour $ 8,100: and utilities payable $ 2,700. 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 Debit Credit Jan. 31 (To record purchase of raw materials on account) 31 (To record factory labour costs) (lo record factory labour costs) 31 (To record entry for utilities payable)