During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: Raw materials $4,500 on account, factory labor $8,100 of which $5,300 relates to factory wages payable and $2,800 relates to payroll taxes payable, and factory utilities payable $2,700.

Required:
Prepare journal entries for each type of manufacturing cost.

Date         Account titles and Explanations         Debit       Credit

31-Jan      Raw materials inventory                       $4,500

                       Accounts payable                                           $4,500

31-Jan      Work in process inventory                    $8,100

                       Factory wages payable                                   $5,300

                       Payroll taxes payable                                      $2,800

31-Jan      Manufacturing overhead                       $2,700

                      Factory utilities payable                                    $2,700