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 $27,400 Polyester filling 8,200 Lumber 61,400 Glue 2,600 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $132,900 Polyester filling 184,700 Lumber 364,100 Glue 12,600 Materials were requisitioned to individual jobs as follows: Materials were requisitioned to individual jobs as follows: Polyester Fabric Filling Job 601 $47,800 $60,200 Lumber Glue Total $161,100 $269,100 Job 602 36,800 243,300 65,500 44,500 141,000 78,400 33,900 156,800 Job 603 Factory overhead-indirect materials $6,200 6,200 Total $118,500 $170,200 $380,500 $6,200 $675,400 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). 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. a. 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. c. Determine the April 30 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Lumber Glue Balance, April 30