Larned corporation recorded the following transactions for the past month:

a. $180,000 in raw materials were purchased on account.

b. $171,000 in raw materials were requisitioned for use in production. of this amount, $10,000 was for indirect materials and the remainder was for direct materials.

c. total labour costs of $221,000 were incurred. of this amount $203,000 was for direct labour and the remainder was for indirect labour

d. manufacturing overhead costs of $375,000 were incurred.

required:

record the preceding transactions in journal entries.