ACCT$202-$ Ch$3$ Assignment Job Order Costing: Cost flows and External reporting

Question $1$:

Larned Corporation recorded the following transactions for the just completed month.

a$.$ $$73,000$ in raw materials were purchased on account.

b$.$ $$71,000$ in raw materials were used in production. Of this amount, $$57,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labor wages of $$115,500$ were paid in cash. Of this amount, $$102,900$ was for direct labor and the remainder was for indirect labor.

d$.$ Depreciation of $$198,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.