During January, its first month of operations, Crane Company accumulated the following manufacturing costs: raw materials purchased $5,200 on account, factory labor incurred $6,200, and factory 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 Jan. 31 Raw Materials Inventory Debit Credit 5.200 31 Accounts Payable (To record purchase of raw materials on account) Manufacturing Overhead Factory Labor (To record factory labor costs) 6.200 5,200 1.200