A manufacturer's Raw Mat Raw Materials Inventory Debit Credit Beginning Purchases 26,600 101,600 86,400 Direct materials used 16,600 Indirect materials used Ending 25,200 All raw materials purchases are made on credit. Prepare journal entries to record the: 1. Purchase of raw materials. 2. Direct materials used. 3. Indirect materials used. View transaction list Journal entry worksheet < 1 2 3 Record the purchase of raw materials on credit. Note: Enter debits before credits. Transaction 1 General Journal Dobit Credit