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

a. $75,000 in raw materials were purchased on account.

b. $73,000 in raw materials were requisitioned for use in production. Of this amount, $64,000 was for direct materials and the remainder was for indirect materials.

c. Total labor wages of $123,000 were incurred. Of this amount, $104,100 was for direct labor and the remainder was for indirect labor.

d. Additional manufacturing overhead costs of $199,000 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 the first account field.)

1. $75,000 in raw materials were purchased on account.

2. $73,000 in raw materials were requisitioned for use in production. Of this amount, $64,000 was for direct materials and the remainder was for indirect materials.

3. Total labor wages of $123,000 were incurred. Of this amount, $104,100 was for direct labor and the remainder was for indirect labor.Additional manufacturing overhead costs of $199,000 were incurred.

4. Additional manufacturing overhead costs of $199,000 were incurred.