During January, its first month of operations, Carla Vista Company accumulated the following manufacturing costs: raw materials purchased $4,600 on account, factory labor incurred $7,300, and factory utilities payable $2,400. 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.) (To record factory labor costs) 31 (To record entry for utilities payable)