During January, its first month of operations, Dicker Company accumulated the following manufacturing costs: raw materials 55.500 on account factory labor $6.400 of which $5.300 relates to factory wages payable and 5600 relates to payroll taxes payable and factory utilities payable 53.100 Prepare separate journal entries for each type of manufacturing cost. Credito unites are automatically indented when moun t ed Do not indent manually Date Account Titles and Explanation Debit Credit (To record purchase of raw materials on account) To record factory aborco ) (To record entry for its payable)