During the current month, a company that uses job order costing purchases $86,000 in raw materials for cash. It then uses $13,00 raw materials indirectly as factory supplies and uses $63,700 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