A manufacturer's Raw Materials Inventory account appears as follows: Raw Materials Inventory Debit Credit Beginning Purchases 25, 400 100,400 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. View transaction list Journal entry worksheet Record the purchase of raw materials on credit. View transaction list Journal entry worksheet 1 2 3 Record the purchase of raw materials on credit. Note: Enter debits before credits Transaction General Journal Debit Credit 1 View general journal Record entry Clear entry View transaction list View journal entry worksheet X Debat Credit 1 Record the purchase of raw materials on credit. 2 Record direct materials used. 3 Record indirect materials used, Note : journal entry has been entered