During January, its first month of operations, Cullumber Company accumulated the following manufacturing costs: raw materials $5,500 on account, factory labor $8,000 of which $5,900 relates to factory wages payable and $2,100 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 manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31
	(To record purchase of raw materials on account)
31
	(To record factory labor costs)
31
	(To record entry for utilities payable)