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

a.	$71,000 in raw materials were purchased on account.
b.	$69,000 in raw materials were requisitioned for use in production. Of this amount, $58,000 was for direct materials and the remainder was for indirect materials.
c.	Total labor wages of $107,500 were incurred. Of this amount, $102,000 was for direct labor and the remainder was for indirect labor.
d.	Additional manufacturing overhead costs of $199,000 were incurred.

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.)