A company that uses job order costing purchases $$94,000$ in raw materials for cash. It then uses $$14,000$ of raw materials as indirect materials and uses $$69,200$ 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

$1$

$2$

$3$

Record the raw materials purchase for $$94,000,$ paid in cash.