A manufacturer's Raw Materials Inventory account appears as follows: 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. Journal entry worksheet Record the purchase of raw materials on credit. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet 1 Record indirect materials used. Note: Enter debits before credits