During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,200 on account, factory labor $6,200 of which $5,400 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 occount titles are automaticolly indented when amount is entered. Do not indent manually