Kirkaid Company recorded the following transactions for the just completed month. a. $88,000 in raw materials were purchased on account. b. $86,000 in raw materials were requisitioned for use in production. Of this amount, $78,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $119,000 were incurred. Of this amount, $103,600 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $192,000 were incurred. Required: Record the above transactions in journal entries. General Journal Debit Credit a. b. c. d