During $2024,$ ABC Corp. had the transactions described below. Prepare journal entries to record these transactions.

a$)$ Purchased raw materials on credit for $$150,000.$

b$)$ Used raw materials in production of direct and $10\%$ indirect$)$

c$)$ Incurred factory labor costs of direct and $40\%$ indirect$)$

d$)$ Incurred factory utilities costs of $$20,000$ that are immediately paid in cash.

e$)$ Applied overhead at $70\%$ of direct labor costs.

f$)$ Recorded factory depreciation $$23,000.$