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	$ 68,040
Polyester filling	19,070
Lumber	153,850
Glue	6,970

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

Fabric	$337,790
Polyester filling	472,170
Lumber	909,960
Glue	34,780

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 81	$126,500	$157,000	$400,010		$ 683,510
Job 82	95,600	148,190	376,260		620,050
Job 83	90,620	117,370	213,870		421,860
Factory overhead-indirect materials				$35,260	35,260
Total	$312,720	$422,560	$990,140	$35,260	$1,760,680

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.