The following transactions were incurred by Jackson Fabricators during January, the first month of its fiscal year.

a.$195,000 of materials were purchased on account.

b.$194,000 of materials were used in production; of this amount,$167,000 was used on specific jobs.

c.Manufacturing labor and salaries for the month totaled $260,000. A total of $215,000 of manufacturing labor and salaries was traced to specific jobs, and the remainder was indirect labor used in the factory.

d.The company recorded $17,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $9,000.

e.$87,000 of manufacturing overhead was allocated to specific jobs.

f.The company received a bill for website services for $3,000.

a.

$ 195 comma 000$195,000

of materials were purchased on account. Record the entry. (Record debits first, then credits. Exclude explanations from any journal entries.)