A manufacturers Raw Materials Inventory account appears as follows:

Raw Materials Inventory
Debit		Credit
Beginning	25,400
Purchases	100,400
		81,600	Direct materials used
		15,400	Indirect materials used
Ending	28,800

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. General Journal Debit Credit Transaction 1