Begin by journalizing the entry for the purchase of materials on account. Date Accounts Debit Credit i Data Table X Next, journalize the entry to record raw materials used in production. Purchases of materials, on account s 55,000 Date Accounts Debit Credit Materials requisitions Direct materials 46,400 Indirect materials 300 Labor incurred (not yet paid) Direct labor 24,100 1.830 Finally, journalize the entry to record the labor incurred in production but not yet paid Indirect labor Date Accounts Debit Credit Print Done