Learning Corporation recorded the following transactions for the just completed month. a. $80,000 in raw materials were purchased on account b. $71,000 in raw materials were requisitioned for use in production. Of 2. this amount, $62,000 was for direct materials and the remainder was for indirect materials c. Total labor wages of $112,000 were incurred. Of this amount $101,000 was for the direct labor and the remainder was for indirect labor d. Additional manufacturing overhead costs of $175,000 were incurred. Instructions: Record the above transactions in journal entries