Wilmington Company manufactures various machined parts to customer specifications. For the most recent month, Wilmington Company recorded the following transactions:

1. Raw materials of $75,000 were purchased on account.
2. Raw materials of $73,000 were used in production. Of this amount, $65,000 was for direct materials and the remainder was for indirect materials.
3. Total labor wages of $128,500 were paid in cash. Of this amount, $102,400 was for direct labor and the remainder was for indirect labor.
4. Depreciation incurred on factory equipment was$197,000.

Record the above transactions in a journal entry.

1st Journal Entry: $75,000 in raw materials were purchased on this account.

2nd Journal Entry: $73,000 in raw materials were used in production. Of this amount, $65,000 was for direct materials and the remainder was for indirect materials.

3rd Journal Entry: Total labor wages of $128,500 were paid in cash. Of this amount, $102,400 was for direct labor and the remainder was for indirect labor.

4th Journal Entry: Depreciation of $197,000 was incurred on factory equipment.

Options to choose from for General Journal:

No journal entry required, accounts payable, accounts receivable, accumulated depreciation, cash, costs of goods sold, depreciation expense, finished goods, manufacturing overhead, raw materials, sales, selling and administrative expenses, wages payable, and work in process.

Transaction	General Journal	Debit	Credit
a.