During January, its first month of operations, Crane Company accumulated the following manufacturing costs: raw materials purchased 55.000 on account, factory labor incurred $7.600, and factory utilities payable $2,600 Prepare separate journal entries for each type of manufacturing cost (ust all debit entries before credit entries. Creditoccountities 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 tabor costs) 31 (to record entry for its payable Textbook and Media