Identifying and correcting journal entry errors Cheslawn Incorporated makes a variety of consumer products. The company uses a perpetual inventory system. A recent audit of company accounting records revealed some questionable journal entries. You are a new staff accountant who has been asked to review each of the entries listed below. The description and dollar amounts of each event or activity are correct.

Transcribed Image Text:

a. Work in Process Control 35,700 Accounts Payable 35,700 To record the purchase of raw materials on open account. b. Direct Materials 1,300 Accounts Payable 1,300 Issued $1,300 of compound used to lubricate manufacturing machinery to the maintenance department. C. Raw Materials Inventory Control 4,200 Work in Process Control.. 4,200 Issued $4,200 of direct materials to production. d. Raw Materials Inventory Control 1,100 Work in Process Control .... 1,100 To record the return of unused raw materials to the inventory storeroom.