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