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A compary that uses job order costing purchases $76,000 in raw materials for cash. it then uses $21,000 of raw matenaks as indirect materiais and uses $45,400 of raw materials as difect meterials. Prepare journot entries to record the (a) purchase of raw matenials, (b) use of indirect materials, and iq use of direct materiats Journal entry worksheet Record the raw materials purchase for $76,000, paid in cash. Note: Enser debits before crodits