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

a$.$ $$89,000$ in raw materials were purchased on account.

b$.$ $$87,000$ in raw materials were used in production. Of this amount, $$77,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labor wages of $$113,500$ were paid in cash. Of this amount, $$100,400$ 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.$)$

Journal entry worksheet

$$89,000$ in raw materials were purchased on account.

Note: Enter debits before credits.

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