1. 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	$24,600
   Polyester filling	7,400
   Lumber	55,100
   Glue	2,400

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

   Fabric	$120,300
   Polyester filling	167,200
   Lumber	329,600
   Glue	11,400

   Materials were requisitioned to individual jobs as follows:

   	Fabric		Polyester Filling		Lumber		Glue		Total
   Job 601	$45,700		$57,600		$154,000				$257,300
   Job 602	35,200		62,600		134,800				232,600
   Job 603	32,400		42,500		74,900				149,800
   Factory overhead-indirect materials							$5,900		5,900
   Total	$113,300		$162,700		$363,700		$5,900		$645,600

   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.		fill in the blank	fill in the blank
   		fill in the blank	fill in the 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.		fill in the blank	fill in the blank
   		fill in the blank	fill in the blank
   		fill in the blank	fill in the blank

   c. Determine the April 30 balances that would be shown in the materials ledger accounts.

   	Fabric	Polyester Filling	Lumber	Glue
   Balance, April 30	$fill in the blank	$fill in the blank	$fill in the blank	$fill in the blank