a. Record the purchase of raw materials on account, 59,400. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Credit Journal Entry Accounts Raw Materials Inventory Accounts Payable Debit 9,400 a. 9,400 b. Record the requisition of direct materials to the Assembly Department, 54,100. Journal Entry Date Accounts Debit Credit b. 4,100 Work in Process Inventory-Assembly Raw Materials Inventory 4.100 Now record the requisition of direct materials to the Finishing Department. $2.300. Journal Entry Accounts Date Debit Credit b. 4100 Cash 4100 - More Info a. b. c. d. Purchase of raw materials on account, $9.400 Requisition of direct materials to Assembly Department, $4,100 Finishing Department. $2,300 Incurrence and payment of direct labor, $10,700 (these costs should be debited to WIP Inventory-Assembly) Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant. $1,100 Utilities-plant, $4,800 Insurance-plant, $1,400 Depreciation-plant, $3.300 Assignment of conversion costs to the Assembly Department: Direct labor, S5.400 Manufacturing overhead, $2,200 Assignment of conversion costs to the Finishing Department Direct labor, $4.400 Manufacturing overhead, S6,400 Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10.450 Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,800 f. 9. h. Print Done