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

1. $80,000 in raw materials were purchased on account.
2. $78,000 in raw materials were used in production. Of this amount, $70,000 was for direct materials and the remainder was for indirect materials.
3. Total labor wages of $108,500 were paid in cash. Of this amount, $104,400 was for direct labor and the remainder was for indirect labor.
4. Depreciation of $193,000 was incurred on factory equipment.

Journal entry worksheet 4 $80,000 in raw materials were purchased on account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 4 $78,000 in raw materials were used in production. Of this amount, $70,000 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal Journal entry worksheet 4 Total labor wages of $108,500 were paid in cash. Of this amount, $104,400 was for direct labor and the remainder was for indirect labor. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Journal entry worksheet 4 2 Depreciation of $193,000 was incurred on factory equipment. Note: Enter debits before credits. Transaction General Journal Debit Credit d. Record entry Clear entry View general journal