During June, Briganti Corporation purchased $84,000 of raw materials on credit to add to its raw materials inventory. A total of $69,000 of raw materials was requisitioned from the storeroom for use in production. These requisitioned raw materials included $9,000 of indirect materials.

Required:

Prepare journal entries to record the purchase of materials and their use in production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a) Record the purchase of materials.

b) Record the materials used in production.