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 $20,800 Polyester filling 6,200 Lumber 46,600 Glue 2,000 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $101,300 Polyester filling 140,800 Lumber 277,600 Glue 9,600 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $38,500 $48,500 $129,700 $216,700 Job 602 29,600 52,700 113,600 195,900 Job 603 27,300 35,800 63,100 126,200 Factory overhead-indirect materials $5,000 5,000 Total $95,400 $137,000 $306,400 $5,000 $543,800 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 $ $ $ $