A company that uses job ordet costing purchases $80,000 in raw materiats for cash. It then ises $13,000 of raw materiols as indirect materials and uses $57,100 of raw moterials as direct materials. Prepare jourmal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (G) use of direct materials. Journal entry worksheet Record the raw materials purchase for 180,000 , paid in cash. Nute Veter debun befort creati. Journal entry worksheet Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. Journal entry worksheet Record the cost of raw materials used directly in production. Note: Enter debits before credits