During January its first month of operations Knox Company accumulated the following manufacturing costs: raw materials $4,000 on account factory labor $6,000 of which $5, 200 relates to factory wages payable and $800 relates to payroll taxes payable and utilities payable $2,000. Prepare separate journal entries for each type of manufacturing cost.(Credit account titles are automatically indented when amount is entered Do not indent manually Record journal entries in the order presented in the problem.)