Answer and Explanation:
The Journal entry is shown below:-
a. Raw material Dr, $80,000
                 To Account payable $80,000
(Being purchase of raw material is recorded)
Here we debited the raw material as it increased the assets and we credited the accounts payable as  it also increased the liabilities 
b. Work in process Dr, $62,000
    Manufacturing overhead Dr $9000
            To Raw material $71,000
(Being raw material used is recorded)
Here we debited the work in progress ,  the manufacturing overhead as it increased the assets and expenses and credited the raw material as  it decreased the assets 
c. Work in process Dr, $101,000
    Manufacturing overhead Dr, $11,000
                        To Cash $112,000
(Being paid to labor is recorded)
Here we debited the work in progress ,  the manufacturing overhead as it increased the assets and expenses and credited the cash as  it decreased the assets 
d. Manufacturing overhead Dr, $175,000
           To Accumulated depreciation-Equipment $175,000
(Being manufacturing overhead is recorded)
Here we debited the manufacturing overhead as it increased the expenses and we credited the accumulated depreciation of depreciation as it reduced the assets