2-5 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. Total materials returned to vendor during the month amounted to $1,800. f. Payment during the month for materials purchased on account totaled $165,000 e