The following data (in thousands of dollars) have been taken from the accounting records of Larder Corporation for the just completed year.

	Sales............................................................................	$950
	Purchases of raw materials............................................................................	$170
	Direct labor............................................................................	$210
	Manufacturing overhead............................................................................	$200
	Administrative expenses............................................................................	$180
	Selling expenses............................................................................	$140
	Raw materials inventory, beginning............................................................................	$70
	Raw materials inventory, ending............................................................................	$80
	Work in process inventory, beginning............................................................................	$30
	Work in process inventory, ending............................................................................	$20
	Finished goods inventory, beginning............................................................................	$100
	Finished goods inventory, ending............................................................................	$70

Prepare journal entries to record the information above. Key your entries by the letters a through i assuming all purchases are made on credit.