During the current month, a company that uses job order costing purchases $96,000 in raw materials for cash. It then uses $15,000 of raw materials indirectly as factory supplies and uses $69,900 of raw materials as direct materials. Prepare journal entries to record these three transactions View transaction list Journal entry worksheet Record the raw materials purchase for $96,000, paid in cash Note Enter debits before credits Debit Credit Transaction 1 General Journal Raw materials inventory Cash 90,000 90,000 Journal entry worksheet B Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. Transaction General Journal 2 Raw materials inventory Work in process inventory Debit Credit Record entry Clear entry View general journal Journal entry worksheet A B Record the cost of raw materials used directly in production. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general Journal