a. $87,000 in raw materials were purchased on account. b. $85,000 in raw materials were used in production. Of this amount, $77,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $129,000 were paid in cash. Of this amount, $100,200 was for direct labor and the remainder was for indirect labor. d. Depreciation of $196,000 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.) View transaction list View journal entry worksheet No 14 2 3 4 Transaction a b d. Accounts payable Raw materials Wages payable General Journal Accumulated depreciation Jhy Debit 87,000 85,000 129,000 Credit 196,000 S

a. $87,000 in raw materials were purchased on account b. $85,000 in raw materials were used in production. Of this amount. $77,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $129,000 were paid in cash. Of this amount, $100,200 was for direct labor and the remainder was for indirect labor. d. Depreciation of $196,000 was incurred on factory equipment. Required: Record the above transactions in journal entries. (If no entry is required for a tronsaction/event, select "No journal entry required" in the first occount field.)