5. 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 labour wages of $112,000 were incurred. Of this amount, $101,000 was for direct labour and the remainder was for indirect labour. d) Additional manufacturing overhead costs of $175,000 were incurred. Required: Record the above transactions in journal entries.