A company that uses job order costing purchases $$66,000$ in raw materials for cash. It then uses $$17,000$ of raw materials as indirect materials and uses $$37,600$ 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.

Journal entry worksheet

Record the raw materials purchase for $$66,000,$ paid in cash.

te: Enter debits before credits.