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 $24,900 Polyester filling 7,500 Lumber 55,800 Glue 2,400 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $123,800 Polyester filling 172,100 Lumber 339,200 Glue 11,800 Materials were requisitioned to individual jobs as follows: Fabric Glue Total Polyester Lumber Filling $56,200 $150,300 Job 601 $44,600 $251,100 Job 602 34,300 61,100 131,600 227,000 Job 603 31,700 41,500 73,100 146,300 Factory overhead-indirect materials $5,800 5,800 Total $110,600 $158,800 $355,000 $5,800 $630,200 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. 88 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 $