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 used 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 paid in cash. Of this amount, $101,000 was for direct labor and the remainder was for indirect labor.

d. Depreciation of $175,000 was incurred on factory equipment.

Required:

Record the above transactions in journal entries.