company that uses job order costing purchases $92,000 in raw materials for cash. It then uses $21,000 of raw materials as indirect naterials and uses $61,100 of raw materials as direct materials. repare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (c) use of direct materials. Journal entry worksheet Record the raw materials purchase for $92,000, paid in cash. Note: Enter debits before credits. Journal entry worksheet Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. Journal entry worksheet Record the cost of raw materials used directly in production. Note: Enter debits before credits. Accounts payable Accounts receivable Accumulated depreciation-Building Accumulated depreciation-Factory building Underapplied overhead Utilities expense Utilities payable Wages expense Work in process inventory Selling expenses Supplies Supplies expense Underapplied overhead Rent expense Rent payable Rent receivable Repairs-Factory equipment Retained earnings Paid-in capital in excess of par value, Common stock Prepaid insurance Prepaid rent Property taxes-Factory Indirect labor Insurance expense Interest expense Interest revenue Land Finished goods inventory General and administrative expenses Income summary Indirect labor Insurance expense Cost or gooas sola Depreciation expense-Building Depreciation expense-Factory building Depreciation expense-Factory equipment Direct labor used