A company recorded the following transactions for the just completed month. a. $73,000 in raw materials were purchased on account. b. $71,000 in raw materials were used in production. Of this amount, $61,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $115,500 were paid in cash. Of this amount, $100,800 was for direct labor and the remainder was for indirect labor. d. Depreciation of $197,000 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 Journal entry worksheet 1 2 3 4 $73,000 in raw materials were purchased on account. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet 1 2 3 4 $71,000 in raw materials were used in production. Of this amount, $61,000 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 Total labor wages of $115,500 were paid in cash. Of this amount, $100,800 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 View transaction list Journal entry worksheet > 1 2 3 4 Depreciation of $197,000 was incurred on factory equipment. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record entry Clear entry View general journal