Explanation:
The journal entries are as follows
1. Raw material inventory $5,100
          To Account payable $5,100
(Being the raw material is purchased on account)
2. Factory labor $5,100
        To Factory wages payable $1,700
        To Payroll tax payable $2,900
(Being the factory overhead cost is recorded)
3. Manufacturing overhead $2,900
            To Utilities payable $2,900
(Being the overhead cost is recorded)