During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,700 on account, factory labor $6,300 of which $5,500 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,700. 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 Raw Materials Inventory Accounts Payable (To record purchase of raw materials on account) 31 Factory Labor Factory Wages Payable Employer Payroll Taxes Payable (To record factory labor costs) 31 Manufacturing Overhead Utilities Payable (To record entry for utilities payable) 5400 6700 2100 5400 5900 800 2100