Brief Exercise 20-2 During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,100 of which $5,500 relates to factory wages payable and $1,600 relates to payroll taxes payable, and utilities payable $2,900.
Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)