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

Exercise $19-5$

$\backslash$table$[[$Raw Materials Inventory$],[$Beginning$,25,000,,],[$Purchases$,100,000,,],[,,80,000,$Direct materlals used$],[,,15,000,$Indirect materlals used$],[$Ending$,30,000,,],[,,,]]$

Record materials purchase

and use P$1$ P$3$

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

Purchase of raw materials.

Direct materials used.

Indirect materials used.