Wilmington Company manufactures various machined parts to customer specifications. For the most recent month, Wilmington Company recorded the following transactions: a. Raw materials of $82,000 were purchased on account. b. Raw materials of $80,000 were used in production. Of this amount, $70,000 was for direct materials and the remainder was for Indirect materials. c. Total labor wages of $120,500 were paid in cash. Of this amount, $101,600 was for direct labor and the remainder was for indirect labor. d. Depreciation incurred on factory equipment was $195,000. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 $82,000 in raw materials were purchased on account. Note: Enter debits before credits Transaction General Journal Debit Credit