a. Purchased $78,000 of raw materials on account. b. $76,000 in raw materials were used in production. Of this amount, $62,000 was direct materials and the remainder was indirect materials. c. Paid employees $114,500 cash. Of this amount, $100,500 was direct labor and the remainder was indirect labor. d. Depreciation of $193,000 was incurred on factory equipment. Required: Record the above transactions in journal entries. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.