Entries for Materials Kingsford Furnishings Company manufactures designer furniture, Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric $30,700 Polyester filling 9,200 Lumber 68,800 Glue 2,900 The materials purchased during April on account are summarized from the recelving reports as follows: Fabric $152,900 Polyester filling 212,500 Lumber 418,900 Glue 14,500 Materials were requisitioned to individual jobs as follows: Polyester Fabric Lumber Glue Total Filling Job 601 555,000 569,300 5185,400 $309.700 Job 602 42,400 75.400 162,300 280,100 lob 603 39.100 51,200 90,200 180.500 Factory overhead-indirect $7.200 7200 Job 602 42,400 75,400 162,300 280,100 Job 603 39,100 51,200 90,200 180,500 Factory overhead-indirect materials $7,200 7,200 Total $136,500 $195,900 $437,900 $7,200 $777,500 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank. b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank b. 59 Determine the April 30 balances that would be shown in the materials ledger accounts, Eatitis Polyester Filling Lumber Glue Balance. April 20