During the current month, a company that uses job order costing purchases $86,000 in raw materials for cash. It then uses $15,000 of raw materials indirectly as factory supplies and uses $64,700 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 $86,000, paid in cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal