Larned Corporation recorded the following transactions for the just completed month. a. $81,000 in raw materials were purchased on account. b. $79,000 in raw materials were used in production. Of this amount, $68,000 was for direct materials and the remainder was for Indirect materials. c. Total labor wages of $107,500 were paid in cash. Of this amount, $103,700 was for direct labor and the remainder was for indirect labor. d. Depreciation of $193,000 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.) 1 $81,000 in raw materials were purchased on account. 2 $79,000 in raw materials were used in production. Of this amount, $68,000 was for direct materials and the remainder was for indirect materials. Total labor wages of $107,500 were paid in cash. Of this amount, $103,700 was for direct labor and the remainder was for indirect labor. 4 Depreciation of $193,000 was incurred on factory equipment. Journal entry worksheet < 1 2 3 4 $81,000 in raw materials were purchased on account. Note: Enter debits before credits. Transaction a General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 3 4 $79,000 in raw materials were used in production. Of this amount, $68,000 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. Transaction b. General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet > 1 2 4 Total labor wages of $107,500 were paid in cash. Of this amount, $103,700 was for direct labor and the remainder was for indirect labor. Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 4 Depreciation of $193,000 was incurred on factory equipment. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record entry Clear entry View general journal >