Recording materials transactions Prepare a journal entry to record each of the following materials transactions:

a. Total materials purchased on account during the month amounted to $200,000.

b. Direct materials requisitioned for the month totaled $175,000.

c. Indirect materials requisitioned during the month totaled $12,000.

d. Direct materials returned to the storeroom from the factory amounted to $2,500.

e. Total materials returned to vendor during the month amounted to $800.

f. Payment during the month for materials purchases totaled $160,000.