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

a$.$ Purchased $$83,000$ of raw materials on account.

b$.$ $$81,000$ in raw materials were used in production. Of this amount, $$72,000$ was direct materials and the remainder was indirect materials.

c$.$ Paid employees $$128,000$ cash. Of this amount, $$103,900$ was direct labor and the remainder was indirect labor.

d$.$ Depreciation of $$196,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit,$],[,1,$a$.,$No Transaction Recorded,,$],[,2,$b$.,$No Transaction Recorded,,$],[,3,$c$.,$No Transaction Recorded,,$],[,4,$d$.,$No Transaction Recorded,,$]]$