1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May. Journal entry worksheet The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. Record raw material purchases for cash. Note: Enter debits before credits. Record the entry to assign direct materials to jobs. Note: Enter debits before credits. Record the entry to assign indirect materials to jobs. Note: Enter debits before credits