During January, its first month of operations, Sunland Company accumulated the following manufacturing costs: raw materials $5,700 on account, factory labor $6,300 of which $5,500 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,700. 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
	(To record purchase of raw materials on account)
31
	(To record factory labor costs)
31
	(To record entry for utilities payable)