During the current month, a company that uses job order costing purchases $86,000 in raw materials for cash. It then uses $25,000 of raw materials indirectly as factory supplies and uses $53,800 of raw materials as direct materials. Prepare journal entries to record these three transactions Journal entry worksheet Record the raw materials purchase for $86,000, paid in cash. Note: Enter debits before credits. During the current month, a company that uses job order costing purchases $86,000 in raw materials for cash. It then uses $25,000 of raw materials indirectly as factory supplies and uses $53,800 of raw materials as direct materials. Prepare journal entries to record these three transactions A Record the raw materials purchase for $86,000, paid in cash. B Record the cost of raw materials used indirectly in production. C Record the cost of raw materials used directly in production. Credit Note : = journal entry has been entered