Miramaar Manufacturing Co. maintains the following accounts in the general ledger: Materials, Work in Process, Factory Overhead, and Accounts Payable. On June 1, the materials account had a debit balance of $5,000. Following is a summary of materials transactions for the month of June:

1. Materials purchased, $23,750.

2. Direct materials requisitioned to production, $19,250.

3. Direct materials returned to storeroom, $1,200.

4. Indirect materials requisitioned to production, $2,975.

5. Indirect materials returned to storeroom, $385.

a. Prepare journal entries to record the materials transactions.

b. Post the journal entries to ledger accounts (in T-account form).

c. What is the balance of the materials inventory account at the end of the month?