Entries for Materials Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses job order costing. Balances on April 1 from the materials ledger are as follows: Fabric Polyester filling Lumber Glue $26,300 7,900 58,900 2,500 The materials purchased during April are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $130,700 181,700 358,100 12,400 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Gluel Total Job 601 $47,100 $59,300 $158,700 $265,100 Job 602 36,300 64,500 138,900 239,700 Job 603 33,400 43,800 77,200 154,400 Factory overhead-indirect materials $6,100 6,100 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. 38 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 Balance, April 30 Polyester Filling Lumber Glue