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

a$.$ $$86,000$ in raw materials were purchased on account.

b$.$ $$84,000$ in raw materials were used in production. Of this amount, $$69,000$ was for direct materials and the remainder was for

indirect materials.

c$.$ Total labor wages of $$125,500$ were paid in cash. Of this amount, $$102,900$ was for direct labor and the remainder was for

indirect labor.

d$.$ Depreciation of $$195,000$ 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.$)$