Answer:
1.	Dr Raw materials	$80,000	
 Cr Account payable $80,000
 
2.	Dr Work-in-Process	$62,000	
Dr Manufacturing overhead	$9,000	
Cr Raw materials $71,000
3. Dr Work-in-Process	$101,000	
Dr Manufacturing overhead	$11,000	
 Cr Cash $112,000
 
4.	Dr Manufacturing overhead	$175,000	
Cr Accumulated depreciation $175,000
Explanation:
Preparation of Journal entries 
1. Based on the information given we were told that the amount of$80,000 in raw materials were been purchased on account which means that the Journal entry will be :
 Dr Raw materials	$80,000	
 Cr Account payable $80,000
(Raw materials purchased on account)	
2. Based on the information given we were told that the amount of $71,000 in raw materials were been used in production in which the amount of $62,000 was for used for direct materials while the remaining was for indirect materials which means that the Journal entry will be:
Dr Work-in-Process	$62,000	
Dr Manufacturing overhead	$9,000	
(71,000-62,000)
Cr Raw materials $71,000
(raw material charged to production)	
3. Based on the information given we were told that the Total labor wages amount of $112,000 were been paid in cash in which the amount of $101,000 was for direct labor while the remaining was for indirect labor which means that the Journal entry will be :
Dr Work-in-Process	$101,000	
Dr Manufacturing overhead	$11,000	
(112,000-101,000)
 Cr Cash $112,000
(Wages charged to production) 
4. Based on the information given we were told that the Depreciation of the amount of $175,000 was incurred on factory equipment which means that the Journal entry will be :
Dr Manufacturing overhead	$175,000	
Cr Accumulated depreciation $175,000
(Depreciation charged)