During the current month, a company that uses job order costing purchases $78,000 in raw materials for cash. It then uses $18,000 of raw materials indirectly as factory supplies and uses $52,200 of raw materials as direct materials. Prepare journal entries to record these three transactions

Record the raw materials purchase for $78,000, paid in cash.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

Record the cost of raw materials used indirectly in production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2

Record the cost of raw materials used directly in production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
3