3. OBrien Vineyards recorded the following transactions for the month just completed. Please prepare the journal entries. a. $60,000 in raw materials were purchased on account. b. $51,000 in raw materials were requisitioned for use in production. Of this amount, $42,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $92,000 were incurred and paid. Of this amount, $81,000 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead cost of $112,000 were incurred. All were on account. These included property taxes of $55,000, depreciation of $35,000, utilities of 22,000. e. The cost of goods manufactured for the year was $1,004,000. f. Sales for the year totaled $1,416,000 and the costs on the job cost sheets of the goods that were sold totaled $989,000.