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	$18,000
   Polyester filling	5,400
   Lumber	40,300
   Glue	1,700

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

   Fabric	$88,000
   Polyester filling	122,300
   Lumber	241,100
   Glue	8,400

   Materials were requisitioned to individual jobs as follows:

   	Fabric		Polyester Filling		Lumber		Glue		Total
   Job 601	$31,700		$39,900		$106,800				$178,400
   Job 602	24,400		43,400		93,500				161,300
   Job 603	22,500		29,500		52,000				104,000
   Factory overhead-indirect materials							$4,100		4,100
   Total	$78,600		$112,800		$252,300		$4,100		$447,800

   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	$______	$_________	$________	$_______