During January, its first month of operations, Sunland Company accumulated the following manufacturing costs: raw materials purch$$sed $$5,300$ on account, factory labor incurred $$7,400,$ and factory utilities payable $$3,100.$

Prepare separate journal entries for each type of manufacturing cost. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$