During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $4, 600 on account, factory labor $7, 900 of which $5, 400 relates to factory wages payable and $2, 500 relates to payroll taxes payable, and utilities payable $2, 700. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not manually.)