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

a.	$75,000 in raw materials were purchased on account.
b.	$73,000 in raw materials were requisitioned for use in production. Of this amount, $65,000 was for direct materials and the remainder was for indirect materials.
c.	Total labor wages of $126,000 were incurred. Of this amount, $104,400 was for direct labor and the remainder was for indirect labor.
d.	Additional manufacturing overhead costs of $198,000 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.)

No	Transaction	General Journal	Debit	Credit
1	a.	Raw materials	75,000
		Accounts payable		75,000
2	b.	Work in process	65,000
		Manufacturing overhead	8,000
		Raw materials		73,000
3	c.	Work in process
		Manufacturing overhead
		??
4	d.	Manufacturing overhead
		??