During January, its first month of operations, Knox Company accumulated the following manufacturing costs: raw materials $5, 850 on account, factory labor $7, 740 of which $5, 310 relates to factory wages payable and $2, 430 relates to payroll taxes payable, and utilities payable $2, 960. 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.)