Kirkaid Company recorded the following transactions for the just completed month.

a.	$81,000 in raw materials were purchased on account.
b.	$79,000 in raw materials were requisitioned for use in production. Of this amount, $71,000 was for direct materials and the remainder was for indirect materials.
c.	Total labor wages of $122,500 were incurred. Of this amount, $104,900 was for direct labor and the remainder was for indirect labor.
d.	Additional manufacturing overhead costs of $197,000 were incurred.

Required:

Record the above transactions in journal entries.

	General Journal	Debit	Credit
a.	(Click to select)Accounts payableManufacturing overheadWork in processRaw materialsVarious accountsWages payableNote receivableAccounts receivable
	(Click to select)Accounts receivableManufacturing overheadAccounts payableVarious accountsWages payableNote receivableWork in processRaw materials
b.	(Click to select)Accounts receivableWages payableNote receivableWork in processVarious accountsRaw materialsManufacturing overheadAccounts payable
	(Click to select)Raw materialsAccounts payableWork in processAccounts receivableWages payableVarious accountsNote receivableManufacturing overhead
	(Click to select)Raw materialsNote receivableWork in processVarious accountsWages payableManufacturing overheadAccounts payableAccounts receivable
c.	(Click to select)Work in processRaw materialsAccounts receivableWages payableAccounts payableManufacturing overheadNote receivableVarious accounts
	(Click to select)Various accountsWages payableWork in processRaw materialsNote receivableAccounts payableManufacturing overheadAccounts receivable
	(Click to select)Note receivableManufacturing overheadWages payableWork in processAccounts payableRaw materialsVarious accountsAccounts receivable
d.	(Click to select)Manufacturing overheadWages payableNote receivableAccounts payableWork in processAccounts receivableRaw materialsVarious accounts
	(Click to select)Various accountsAccounts receivableNote payableManufacturing overheadRaw materialsWages payableWork in processNote receivable