uaker State Corporation recorded the following transactions for the just completed month. $85,000 in raw materials were purchased on account. $72,000 in raw materials were used in production. Of this amount, $62,000 was for direct materials and the remainder was for indirect materials. Total labor wages of $120,000 were paid in cash. Of this amount, $101,000 was for direct labor and the remainder was for indirect labor. Depreciation of $200,000 was incurred on factory equipment. Required: Record the above transactions in journal entries