During January, its first month of operations, Cullumber Company accumulated the following manufacturing costs: raw materials

purchased $$5,100$ on account, factory labor incurred $$7,500,$ and factory utilities payable $$2,900.$

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 purchase of raw materials on account$)$

$31$

$($To record factory labor costs$)$

$31$

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