Glen Lake Corporation recorded the following transactions for the just completed month:

a. $60,000 in raw materials were purchased on account. b. $51,000 in raw materials were requisitioned for use in production. Of this amount, $42,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $92,000 were incurred and paid. Of this amount, $81,000 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead cost of $155,000 were incurred. All were on account. Required: Record the above transactions in journal entries.