During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $ 4,600 on account factory labor $ 7,300 of which $ 5,800 relates to factory wages payable and $ 1,500 relates to payroll taxes payable, and factory utilities payable $ 2,400. 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 5.100 5.100 Accounts Payable (To record purchase of raw materials on account) 31 Factory Labor 7.500 5.800 Factory Wagtes Payable 1,700 Employer Payroll Taxes Payable no ord factory labor costs) 31 Manufacturing Overhead 2,900 2,900 Utilities Payable (To record entry for utilities payable)