Exercise 5-4 Prepare Journal Entries [LO4] Lancaster Company recorded the following transactions for the just-completed month: a. $45,000 in raw materials was purchased on account. b. $125,000 in raw materials was requisitioned for use in production. Of this amount, $70,000 was for direct materials and the remainder was for indirect materials. c. Total labour wages of $212,000 were incurred. Of this amount, $183,000 was for direct labour and the remainder was for indirect labour. d. Additional manufacturing overhead costs of $189,000 were incurred. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required the first occount field.) Journal entry worksheet $45,000 in raw materials was purchased on account. Note: Enter debits before credits