Lancaster Company recorded the following transactions for the just-completed month: $45,200 in raw materials was purchased on account. $126,000 in raw materials was requisitioned for use in production. Of this amount, $70,800 was for direct materials and the remainder was for indirect materials. Total labour wages of $213,200 were incurred. Of this amount, $183,900 was for direct labour and the remainder was for indirect labour. Additional manufacturing overhead costs of $190,500 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.)