Debit Credit Now record a single journal entry for the materials used. Date Accounts and Explanation Work-in-Process Inventory Manufacturing Overhead 62,000 250 Raw Materials Inventory 62,250 Data Table $ 31,000 65,000 1,500 Raw Materials Inventory beginning balance Purchases of canvas, on account Purchases of sewing machine lubricating oil, on account Material requisitions: Canvas Sewing machine lubricating oil 62,000 250 Print Done