LLL Inc. uses a job order costing system. The company applies overhead at a rate of $$12\mathrm{.}00$ per actual direct labour ho The following transactions were reported for the just$-$completed month:

a$.$ $$45,000$ in raw materials was purchased on account.

b$.$ $$125,000$ in raw materials was requisitioned for use in production. Of this amount, $$70,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labour wages of $$212,000$ were incurred. Of this amount, $$183,000$ was for direct labour $($labour rate$=$ $$20/$ h and the remainder was split evenly between indirect labour and admin salaries.

d$.$ Depreciation of $$28,000$ was recorded. $90\%$ relates to factory equipment and the remainder for office equipment.

e$.$ Manufacturing overhead was applied.

Required:

Prepare journal entries for the above transactions.

Where more than $1$ Debit or $1$ Credit exists, list the accounts in alphabetical order. $(6$ Marks$)$