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A company that uses job order costing purchases $100,000 in raw materials for cash. It then uses $20,000 of raw materials as indirect materials and

A company that uses job order costing purchases $100,000 in raw materials for cash. It then uses $20,000 of raw materials as indirect materials and uses $68,600 of raw materials as direct materials.

Prepare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (c) use of direct materials.

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