A company that uses job order costing purchases $$60,000$ in raw materials for cash. It then uses $$19,000$ of raw materials as indirect

materials and uses $$30,200$ 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.

Journal entry worksheet

Record the raw materials purchase for $$60,000,$ paid in cash.

Note: Enter debits before credits.