Backflush Costing ussell Corp. uses backflush costing to account for its manufacturing costs. The trigger Roints for recording inventory transactions are the purchase of materials, the completion of products, and the sale of completed products (Hint: Use a single account for raw materials and work in process.) Required: Prepare journal entries, if needed, to account for the following transactions. If no entry is required, select "No entry required" and leave the amount boxes blank. For a compound transaction, if an amount box does not require an entry, leave it blank or enter 0 Hide a. Purchased raw materials on account, $150,000