During January, its first month of operations, Reyes Tool & Die accumulated the following manufacturing costs: raw materials $5.800 on account; factory labour $7,300, of which $5,500 relates to factory wages payable and $1,800 relates to payroll taxes payable: and utilities payable $2,100. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)