Answer:
Exercise 15-8
1. Raw materials purchases for cash.
Raw Materials $210,000 (debit)
Cash $210,000 (credit)
2. Direct materials usage.
Work In Process : Indirect Materials $186,000 (debit)
Raw Materials $186,000 (credit)
3. Indirect materials usage.
Work In Process : Direct Materials $15,000 (debit)
Raw Materials $15,000 (credit)
Exercise 15-9
1. Direct labor usage.
Work In Process : Direct Labor $265,000 (debit)
Salaries and Wages Payable $265,000 (credit)
2. Indirect labor usage.
Work In Process : Indirect Labor $80,000 (debit)
Salaries and Wages Payable $80,000 (credit)
3. Total payroll paid in cash.
Salaries and Wages Payable :  $345,000 (debit)
Cash  $345,000 (credit)
Explanation:
Raw Materials - T Account (To determine the Materials Transferred to Production)
Debit
Opening Balance                                                 $ 43,000
Add Purchases                                                    $210,000
Totals                                                                   $253,000
Credit
Closing Balance                                                   $ 52,000
Transferred to Production (Balancing figure)    $201,000
Totals                                                                   $253,000
Thus, Direct Materials = $201,000 - 15,000 = $186,000