a. $200,000 of materials were purchased on account. b. $194,000 of materials were used in production; of this amount, $162,000 was used on specific jobs. Manufacturing labour and salaries for the month totalled $240,000. A total of $190,000 of manufacturing labour and salaries was traced to specific jobs, while the remainder was indirect labour used in the factory. d. The company recorded $29,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $13,000. e. $118,000 of manufacturing overhead was allocated to specific jobs. Requirement 1. Record the proper joumal entry for each transaction. (Record debits first, then credits. Explanations are not required.) a. $200,000 of materials were purchased on account. Record the entry Journal Entry Accounts Date Debit Credit b. $194,000 of materials were used in production; of this amount, $162,000 were used on specific jobs. Record the entry. Journal Entry Accounts Date Debit Credit