Entries for Materials

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

Fabric

Polyester filling

Lumber

Glue

$$98,900$

$137,500$

$271,000$

$9,400$

Materials were requisitioned to individual jobs as follows:

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$.$

Accounts Payable

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$.$

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b$.$ Increase the work in process for direct materials for the Jobs and factory overhead for the indirect materials.

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

Fabric

Balance, April $30$

Polyester Filling

$$

Lumber

$

$