During January, its first month of operations, Reyes Tool & Die accumulated the following manufacturing costs: raw materials $4,100 on account; factory labour $6,100, of which $5,300 relates to factory wages payable and $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.)

Date Account Titles and Explanation Debit Credit Jan. 31 Raw Materials Inventory 4100 Accounts Payable 4100 (To record purchase of raw materials on account) 31 || Work in Process Inventory 100 Manufacturing Overhead 2100 X Factory Labour 8200 (To record factory labour costs) Utilities Payable 100 Accounts Payable 2100 (To record entry for utilities payable)