Entries for Materials

Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses ajob order cost system. Balances on April 1 from thematerials ledgerare as follows:

Fabric$30,200Polyester filling9,100Lumber67,600Glue2,900

The materials purchased during April on account are summarized from thereceiving reportsas follows:

Fabric$148,900Polyester filling207,000Lumber408,000Glue14,100

Materials were requisitioned to individual jobs as follows:

FabricPolyester FillingLumberGlueTotalJob 601$55,100$69,400$185,700$310,200Job 60242,40075,500162,500280,400Job 60339,10051,20090,400180,700Factory overhead-indirect materials$7,2007,200Total$136,600$196,100$438,600$7,200$778,500

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.