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

a. $72,000 in raw materials were purchased on account.

b. $70,000 in raw materials were used in production. Of this amount, $56,000 was for direct materials and the remainder was for indirect materials.

c. Total labor wages of $127,000 were paid in cash. Of this amount, $100,000 was for direct labor and the remainder was for indirect labor.

d. Depreciation of $198,000 was incurred on factory equipment.

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.)