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

1. Total labor wages of $116,000 were paid in cash. Of this amount, $103,800 was for direct labor and the remainder was for indirect labor.
2. Depreciation of $194,000 was incurred on factory equipment.

Record the above transactions in journal entries with the 3 information/topics below.

1) General Journal:

-choices: No journal entry required, accounts payable, accounts receivable, accumulated depreciation, cash, cost of goods sold, depreciation expense, finished goods, manufacturing overhead, raw materials, sales, selling and administrative expenses, wages payable, work in progress

2) Debit

3) Credit