Larned Corporation recorded the following transactions for the just completed month. a. $85,000 in raw materials were purchased on account.
b. $83,000 in raw materials were used in production. Of this amount, $73,000 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, $102,800 was for direct labor and the remainder was for indirect labor.
d. Depreciation of $195,000 was incurred on factory equipment.
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.)

a. $85,000 in raw materials were purchased on account.

Dr Raw materials inventory 85,000

    Cr Accounts payable 85,000

b. $83,000 in raw materials were used in production. Of this amount, $73,000 was for direct materials and the remainder was for indirect materials.

Dr Work in process 73,000

Dr Manufacturing overhead 10,000

    Cr Raw materials inventory 85,000

c. Total labor wages of $120,500 were paid in cash. Of this amount, $102,800 was for direct labor and the remainder was for indirect labor.

Dr Work in process 102,800

Dr Manufacturing overhead 17,700

    Cr Cash 120,500

d. Depreciation of $195,000 was incurred on factory equipment.

Dr Manufacturing overhead 195,000

    Cr Accumulated depreciation - factory equipment 195,000

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