Larned Corporation recorded the following transactions for the just completed month.

$89,000 in raw materials were purchased on account.

$87,000 in raw materials were used in production. Of this amount, $76,000 was for direct materials and the remainder was for indirect materials.

Total labor wages of $117,000 were paid in cash. Of this amount, $100,600 was for direct labor and the remainder was for indirect labor.

Depreciation of $200,000 was incurred on factory equipment.

Required Items:

1. $89,000 in raw materials were purchased on account.

2. $87,000 in raw materials were used in production. Of this amount, $76,000 was for direct materials and the remainder was for indirect materials.

3. Total labor wages of $117,000 were paid in cash. Of this amount, $100,600 was for direct labor and the remainder was for indirect labor.

4. Depreciation of $200,000 was incurred on factory equipment.

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.)

1. $89,000 in raw materials were purchased on account.

2. $87,000 in raw materials were used in production. Of this amount, $76,000 was for direct materials and the remainder was for indirect materials.

3. Total labor wages of $117,000 were paid in cash. Of this amount, $100,600 was for direct labor and the remainder was for indirect labor.

4. Depreciation of $200,000 was incurred on factory equipment.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a. b. c. d.