Wilmington Company manufactures various machined parts to customer specifications. For the most recent month, Wilmington Company recorded the following transactions: a. Raw materials of $89,000 were purchased on account. b. Raw materials of $87,000 were used in production of this amount, $75,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $109,000 were paid in cash. Of this amount, $104,000 was for direct labor and the remainder was for indirect labor. d. Depreciation incurred on factory equipment was $196,000. 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 X 1 $89,000 in raw materials were purchased on account. 1 2 $87,000 in raw materials were used in production. Of this amount, $75,000 was for direct materials and the remainder was for indirect materials. 3 Total labor wages of $109,000 were paid in cash. Of this amount, $104,000 was for direct labor and the remainder was for indirect labor. Credit 4 Depreciation of $196,000 was incurred on factory equipment