During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800 relates to factory wages payable and $1,700 relates to payroll taxes payable, and factory 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.)

Jan 31

Dr Raw materials inventory$5,100

Cr AccountsPayable$5,100

Jan 31

Dr Work in Process inventory$7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead$2,900

Cr Utilities payable $2,900

Explanation:

Preparation of a separate journal entries for each type of manufacturing cost

Jan 31

Dr Raw materials inventory$5,100

Cr AccountsPayable$5,100

Jan 31

Dr Work in Process inventory$7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead$2,900

Cr Utilities payable $2,900

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explanation: