Larned Corporation recorded the following transactions for the just completed month. $81,000 in raw materials were purchased on account. $79,000 in raw materials were used in production. Of this amount, $70,000 was for direct materials and the remainder was for indirect materials.
Total labor wages of $113,500 were paid in cash. Of this amount, $101,000 was for direct labor and the remainder was for indirect labor.
Depreciation of $198,000 was incurred on factory equipment.

Required:
Record the above transactions in journal entries.

S/n    Journal Entries                                            Debit        Credit

a        Raw materials inventory                            $81,000

                 Accounts payable                                                $81,000

b        Work in process inventory                        $70,000

         Manufacturing overhead                           $9,000

                 Raw materials inventory                                      $79,000

c        Work in process inventory                         $101,000

         Manufacturing overhead                            $12,500

                 Cash                                                                      $113,500  

d        Manufacturing overhead                           $198,000

                Accumulated depreciation-Equipment                $198,000

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