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

$$83,000$ in raw materials were purchased on account.

$$81,000$ in raw materials were used in production. Of this amount, $$73,000$ was for direct materials and the remainder was for indirect materials.

Total labor wages of $$121,500$ were paid in cash. Of this amount, $$101,400$ was for direct labor and the remainder was for indirect labor.

Depreciation of $$197,000$ 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.$)$