During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $ 5,500 on account, factory labor $ 6,400 of which $ 5,800 relates to factory wages payable and $ 600 relates to payroll taxes payable, and factory utilities payable $3,100. 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)