16. Adele, Inc.'s uses a Job Cost accounting system and has the following year 2020 inventory data: Jan. 1, 2020 Dec. 31, 2020 Raw materials inventory $1,000,000 $800,000 During the year 2020, additional raw material purchases cost $450,000. Indirect materials used in the factory cost $23,000, and Direct Materials (DM) were used to complete jobs during the year 2020. Prepare the Journal Entry (or entries) to record Adele's direct and indirect materials used during the year 2020