a. $71,000 in raw materials were purchased on account. b. $69,000 in raw materials were used in production. Of this amount, $59,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $108,000 were paid in cash. Of this amount, $100,400 was for direct labor and the remainder was for indirect labor d. Depreciation of $194,000 was incurred on factory equipment. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet < 1 2 32 4 $71,000 in raw materials were purchased on account. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Journal entry worksheet < 1 2 3 4 $71,000 in raw materials were purchased on account. Note: Enter debits before credits. Transaction Debit Credit No journal entry required a. Accounts payable Accounts receivable Accumulated depreciation Journal entry worksheet < 2 3 4 $69,000 in raw materials were used in production. Of this amount, $59,000 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Journal entry worksheet < 2 3 4 Total labor wages of $108,000 were paid in cash. Of this amount, $100,400 was for direct labor and the remainder was for indirect labor. Note: Enter debits before credits. Transaction. c. General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 4 Depreciation of $194,000 was incurred on factory equipment. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record entry Clear entry View general journal