Lancaster Company recorded the following transactions for the just-completed month:

1. $46,300 in raw materials was purchased on account.
2. $131,500 in raw materials was requisitioned for use in production. Of this amount, $75,200 was for direct materials and the remainder was for indirect materials.
3. Total labour wages of $219,800 were incurred. Of this amount, $188,850 was for direct labour and the remainder was for indirect labour.
4. Additional manufacturing overhead costs of $198,750 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.)

View transaction list Journal entry worksheet 1 2 3 4 $46,300 in raw materials was purchased on account. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal