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

a$.$ $$85,000$ in raw materials were purchased on account.

b$.$ $$83,000$ in raw materials were used in production. Of this amount, $$69,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labor wages of $$108,000$ were paid in cash. Of this amount, $$103,300$ was for direct labor and the remainder was for indirect labor.

d$.$ Depreciation of $$199,000$ 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.$)$