During the current month, a company that uses job order costing purchases $80,000 in raw materials for cash. It then uses $24,000 of raw materials indirectly as factory supplies and uses $49,400 of raw materials as direct materials. Prepare journal entries to record these three transactions View transaction list Journal entry worksheet 1 2 3 Record the raw materials purchase for $80,000, paid in cash. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Journal entry worksheet