During January, its first month of operations, Knox Company accumulated the following manufacturing costs: raw materials $4,970 on account, factory labor $6,240 of which $5,350 relates to factory wages payable and $890 relates to payroll taxes payable, and utilities payable $2,810. 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.)