Lancaster Company recorded the following transactions for the just-completed month: a. $45,400 in raw materials was purchased on account. b. $127,000 in raw materials was requisitioned for use in production. Of this amount, $71,600 was for direct materials and the remainder was for indirect materials. c. Total labour wages of $214,400 were incurred. Of this amount, $184,800 was for direct labour and the remainder was for indirect labour. d. Additional manufacturing overhead costs of $192,000 were incurred. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 2.4 $45,400 in raw materials was purchased on account. Note: Enter debits before credits. Journal entry worksheet $127,000 in raw materials was requisitioned for use in production. of this amount, $71,600 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. Journal entry worksheet Total labour wages of $214,400 were incurred. Of this amount, $184,800 was for direct labour and the remainder was for indirect labour. Note: Enter debits before credits. Journal entry worksheet 1 Additional manufacturing overhead costs of $192,000 were incurred. Note: Enter debits before credits