During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $6,100 on account, factory labor $7,000 of which $5,700 relates to factory wages payable and $1,300 relates to payroll taxes payable, and factory utilities payable $2,800. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)