Compute the amount of raw materials used during November if $36.000 of raw materials were purchased during the month and if the inventories were as follows: 000.0312 Inventories Raw materials Work in process Finished goods Balance November 1 $9,400 Balance November 30 $5,200 $7,200 $8,700 $11,200 $13,200 Gullett Corporation had $39,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $88,000 of raw materials. The journal entry to record the purchase of raw materials would include a: