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 $19,400 Polyester filling 5,800 Lumber 43,500 Glue 1,900 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $97,200 Polyester filling 135,100 Lumber 266,300 Glue 9,200 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $36,900 $46,500 $124,400 $207,800 Job 602 28,400 50,600 108,900 187,900 Job 603 26,200 34,300 60,500 121,000 Factory overhead-indirect materials $4,800 4,800 Total $91,500 $131,400 $293,800 $4,800 $521,500 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). Fabric Polyester Filling Lumber Glue Total Job 601 $36,900 $46,500 $124,400 $207,800 Job 602 28,400 50,600 108,900 187,900 Job 603 26,200 34,300 60,500 121,000 Factory overhead-indirect materials $4,800 4,800 Total $91,500 $131,400 $293,800 $4,800 $521,500 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. a. 98 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