A manufacturer's Raw Materials Inventory account appears as follows: Raw Materials Inventory Debit Credit Beginning 25,900 Purchases 100,900 83,600 Direct materials used 15,900 Indirect materials used Ending 27,300 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