Larned Corporation recorded the following transactions for the just completed month. $72,000 in raw materials were purchased on account. $70,000 in raw materials were used in production. Of this amount, $60,000 was for direct materials and the remainder was for indirect materials. Total labor wages of $116,500 were paid in cash. Of this amount, $104,400 was for direct labor and the remainder was for indirect labor. Depreciation of $191,000 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.)

View transaction list Journal entry worksheet 4 1 2 3 $72,000 in raw materials were purchased on account Note: Enter debits before credits. General Journal Debit Credit Transaction . View general journal Record entry Clear entry A Journal entry worksheet 1 2 $70,000 in raw materials were used in production. Of this amount, $60,000 was for direct materials and the remainder was for indirect materials. Note: Enter debits before credits. General Journal Debit Credit Transaction b. Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 Total labor wages of $116,500 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 1 2 3 4 Depreciation of $191,000 was incurred on factory equipment. Note: Enter debits before credits. General Journal Credit Transaction Debit d. Clear entry Record entry View general journal