${?}_{\text{a}\text{n}\text{c}\text{a}\text{s}\text{t}\text{e}\text{r}\text{C}\text{o}\text{m}\text{p}\text{a}\text{n}\text{y}\text{r}\text{e}\text{c}\text{o}\text{r}\text{d}\text{e}\text{d}\text{t}\text{h}\text{e}\text{f}\text{o}\text{l}\text{l}\text{o}\text{w}\text{i}\text{n}\text{g}\text{t}\text{r}\text{a}\text{n}\text{s}\text{a}\text{c}\text{t}\text{i}\text{o}\text{n}\text{s}\text{f}\text{o}\text{r}\text{t}\text{h}\text{e}\text{j}\text{u}\text{s}\text{t}-\text{c}\text{o}\text{m}\text{p}\text{l}\text{e}\text{t}\text{e}\text{d}\text{m}\text{o}\text{n}\text{t}\text{h}\text{:}}$

$a.$ $$45,000$ in raw materials was purchased on account.

b$.$ $$125,000$ in raw materials was requisitioned for use in production. Of this amount, $$70,000$ was for direct materials and the

remainder was for indirect materials.

c$.$ Total labour wages of $$212,000$ were incurred. Of this amount, $$183,000$ was for direct labour and the remainder was for indirect

labour.

d$.$ Additional manufacturing overhead costs of $$189,000$ were incurred.

Required:

Record the above transactions in journal entries. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in

he first account field.$)$