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 labor.

C: Total labor wages of $92,000 were incurred and have not been 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. Use letters for the dates. Leave a blank space between entries.