please help fill in blue blanks

ZEHO Pentel HI-POLYMER ERASER During January, its first month of Operations, Dicks company accomulated the following manufacturing costs: - raw material $5,700 on account Berdarapooperare - factory labor $66,300 of which $5,500 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,700 Fill in the blanks: Date Account Titlesation [Debit) [Credit our relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,700 Fill in the blanks: Datel | Account Titles and Explanation [Debit) [Credit Jan. 31 (to record purchased of raw matenal Jan 31 (to record factory labur cost) 31 to record entre to record entry for Utilities payable)