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

1. Purchased $85,000 of raw materials on account.
2. $83,000 in raw materials were used in production. Of this amount, $71,000 was direct materials and the remainder was indirect materials.
3. Paid employees $123,500 cash. Of this amount, $100,900 was direct labor and the remainder was indirect labor.
4. Depreciation of $199,000 was incurred on factory equipment. Required: Record the above transactions in journal entries.