Entries for Materials Yellen Furnishings manufactures designer furniture. Yellen Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows: Fabric $36,500 Polyester filling 25,700 Lumber 56,200 Glue 5,900 The materials purchased during June are summarized from the receiving reports as follows: Fabric $396,000 Polyester filling 162,000 Lumber 324,000 Glue 36,000 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Job 601 $185,000 $68,000 $108,000 Job 602 99,000 32,000 79,000 Job 603 117,000 50,000 113,000 Factory overhead-indirect materials $31,300 Total $361,000 210,000 280,000 31,300 Total $401,000 $150,000 $300,000 $31,300 $882,300 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 June. If an amount box does not require an entry, leave it blank. a. b. Journalize the entry to record the requisition of materials in June. If an amount box does not require an entry, leave it blank. b. C. Determine the June 30 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Lumber Glue Balance, June 30 $