Eclectic Ergonomics Company manufactures designer furniture. Eclectic Ergonomics uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric	$ 67,960
Polyester filling	19,890
Lumber	148,560
Glue	6,070

The materials purchased during April are summarized from the receiving reports as follows:

Fabric	$337,790
Polyester filling	469,000
Lumber	907,830
Glue	31,910

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 81	$127,540	$159,980	$398,310		$ 685,830
Job 82	95,220	149,080	370,910		615,210
Job 83	92,430	118,690	212,030		423,150
Factory overhead-indirect materials				$33,440	33,440
Total	$315,190	$427,750	$981,250	$33,440	$1,757,630

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

Required:

A.

Journalize the April 1 entry to record the purchase of materials in April.*

B.

Journalize the April 3 entry to record the requisition of materials in April.*

C.

Determine the April 30 balances that would be shown in the materials ledger accounts.

*	Refer to the Chart of Accounts for exact wording of account titles.