During January, its first month of operations, Bonita Company accumulated the following manufacturing costs: raw materials $$4,100$ on account, factory labor $$8,000$ of which $$5,500$ relates to factory wages payable and $$2,500$ relates to payroll taxes payable, and factory utilities payable $$2,200.$

Prepare separate journal entries for each type of manufacturing cost. $($Credit account titles are automatically indented when amount is entered. Do not indent manualily.$)$

$($To record entry for utilities payable$)$