During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,400 on account, factory labor $6,700 of which $5,900 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,100. 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	enter an account title to record purchase of raw materials on account on January 31	enter a debit amount	enter a credit amount
	enter an account title to record purchase of raw materials on account on January 31	enter a debit amount	enter a credit amount
	(To record purchase of raw materials on account)
31	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	(To record factory labor costs)
31	enter an account title to record entry for utilities payable	enter a debit amount	enter a credit amount
	enter an account title to record entry for utilities payable	enter a debit amount	enter a credit amount
	(To record entry for utilities payable)