Please help me complete the table!

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

Purchased $$76,000$ of raw materials on account.

$$74,000$ in raw materials were used in production. Of this amount, $$62,000$ was direct materials and the remainder was indirect materials.

Paid employees $$126,000$ cash. Of this amount, $$103,300$ was direct labor and the remainder was indirect labor.

Depreciation of $$197,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$1$

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

$1\mathrm{.}87$

points

a$.$ Purchased $$76,000$ of raw materials on account.

b$.$ $$74,000$ in raw materials were used in production. Of this amount, $$62,000$ was direct materials and the remainder was indirect materials.

c$.$ Paid employees $$126,000$ cash. Of this amount, $$103,300$ was direct labor and the remainder was indirect labor.

d$.$ Depreciation of $$197,000$ was incurred on factory equipment.

Required:

Record the above transactions in journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

References

No Transaction General Journal Debit Credit $\text{'}1$ a$.$ Raw materials $76,000$ Accounts payable $76,00002$ b$.$ Work in process $62,000$ Manufacturing overhead $12,000$ Raw materials $74,000$ No journal entry required No journal entry required No journal entry required $03$ c$.$ Work in process $103,300$ Manufacturing overhead $22,700$ Cash $126,00004$ d$.$ Manufacturing overhead $197,000$ Accumulated depreciation $197,000$