Larned Corporation recorded the following transactions for the just completed month. a. $85,000 in raw materials were purchased on account. b. $83,000 in raw materials were used in production. Of this amount. $70,000 was for direct materials and the remainder was for indirect materials c. Total labor wages of $128,000 were paid in cash. Of this amount. $101,400 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 transection/event, select "No journal entry required" in the first account field.)