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Larned Corporation recorded the following transactions for the just completed month. a . $ 7 3 , 0 0 0 in raw materials were purchased

Larned Corporation recorded the following transactions for the just completed month.
a. $73,000 in raw materials were purchased on account.
b. $71,000 in raw materials were used in production. Of this amount, $59,000 was for direct materials and the remainder was for indirect materials.
c. Total labor wages of $119,500 were paid in cash. Of this amount, $104,600 was for direct labor and the remainder was for indirec labor.
d. Depreciation of $192,000 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 the first account field.)
\table[[,No,Transaction,General Journal,Debit,Credit],[i,1,a.,Raw materials,73,000,],[i,2,b.,No journal entry required,,],[,,,59,000,],[i,3,c.,Cash,,119,500],[,,Accounts payable,104,600,],[4,,Depreciation expense,192000,],[,,,Depreciation expense,,]]
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