A manufacturer's Raw Materials Inventory account appears as follows:

$\backslash$table$[[,$Raw Materials Inventory,Credit$],[$Beginning$,,,],[$Purchases$,25,000,,],[,100,000,,$Direct materials used$],[,,80,000,$Indirect materials used$],[$Ending$,,15,000,]]$

All raw materials purchases are made on credit. Prepare journal entries to record the:

Purchase of raw materials.

Direct materials used.

Indirect materials used.

Journal entry worksheet

$1$

$2$

$3$

Record the purchase of raw materials on credit.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,$vdots,,$],[,,,],[,,,]]$