During the current month, a company that uses job order costing purchases $96,000 in raw materials for cash. It then uses $14,000 of raw materials indirectly as factory supplies and uses $73,300 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. General Journal Debit | Credit Transaction