A company that uses job order costing purchases $68,000 in raw materials for cash. It then uses $23,000 of raw materials as indirect materials and uses $35,700 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 $68,000, paid in cash. Note: Enter debits before credits: A company that uses job order costing purchases $68,000 in raw materials for cash. It then uses $23 materials and uses $35,700 of raw materials as direct materials. Prepare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and ( 1 Record the raw materials purchase for $68,000, paid in cash. 2 Record the cost of raw materials used indirectly in production. 3 Record the cost of raw materials used directly in production. Note : = journal entry has been entered