Larned Corporation recorded the following transactions for the just completed month.
a. $ 80,000 in raw materials were purchased on account.
b. $ 71,000 in raw materials were requisitioned for use in production. Of this amount, $62,000 was for direct materials and the remainder was for indirect materials.
c. Total labor wages of $ 112,000 were incurred. Of this amount, $ 101,000 was for direct labor and the remainder was for indirect labor.
d. Additional manufacturing overhead costs of $ 175,000 were incurred.

Required:
Record the above transactions in journal entries.