Managerial accounting

2nd pic is the list of accounts.

In January, Dieker Company requisitions raw materials for production as follows: J ob 1 S 9 10, Job 2 S 1.200 Job 3 $710, and general factory use S610. Prepare a summary journal entry to record raw materials used.(Credit account manually) titles are automatically indented when amount is entered. Do not indent Date Account Titles and Explanation Debit Credit Jan. 31 re Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Cash Cost of Completed Service Contracts Cost of Goods Sold Depreciation Expense Employer Fringe Benefits Payable Employer Payroll Taxes Payable Factory Labor Factory Wages Payable Finished Goods Inventory Manufacturing Overhead Operating Overhead Prepaid Property Taxes Raw Materials Inventory Salaries and Wages Payable Sales Revenue Service Contracts in Process Service Salaries and Wages Supplies Utilities Payable Work in Process Inventory