Exercise 3-1 Prepare Journal Entries [LO3-1]

Larned Corporation 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, $57,000 was for direct materials and the remainder was for indirect materials.

c.Total labor wages of $121,000 were paid in cash. Of this amount, $100,000 was for direct labor and the remainder was for indirect labor.

d.Depreciation of $190,000 was incurred on factory equipment.

How did I get 3 (c.) and 4 (d.) wrong? What should they be labled as?

Used this, but still got the wrong answer: https://www.chegg.com/homework-help/prepare-journal-entries-lo4-larned-corporation-recorded-foll-chapter-3-problem-4e-solution-9780073379616-exc

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.) Transaction General Journal Debit Credit Raw materials 73,000 Accounts payable 73,000 Work in process Manufacturing overhead 57,000 14,000 Raw materials 71,000 Work in process Manufacturing overhead 100,000 21,000 Accounts payable 121,000 4 Manufacturing overhead 190,000 Cash 190,000