A manufacturer's Raw Materials Inventory account appears as follows: Raw Materials Inventory Debit Beginning Purchases 26,100 101,100 Ending 26,700 Credit: 84,400 Direct materials used 16,100 Indirect materials used 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 Debit Credit Journal entry worksheet < 1 2 3 Record direct materials used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 View general journal Record entry Clear entry > Journal entry worksheet < 1 2 3 Record indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal