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6 A company that uses job order costing purchases $60,000 in raw materials for cash. It then uses $17,000 of raw materials as indirect materials and uses $32,500 of raw materials as direct materials aterials. repare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (c) use of direct 8 03:54:14 View transaction list Journal entry worksheet Record the raw materials purchase for $60,000, paid in cash. Note : Enter debits before credits . Transaction General Journal Debit Credit a.