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

a$.$ Purchased $$80,000$ of raw materials on account.

b$.$ $$78,000$ in raw materials were used in production. Of this amount, $$67,000$ was direct materials and the remainder was indirect

materials.

c$.$ Paid employees $$111,000$ cash. Of this amount, $$102,500$ was direct labor and the remainder was indirect labor.

d$.$ Depreciation of $$196,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.