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 Polyester filling Lumber Glue $21,700 6,500 18,600 2,100 The materials purchased during June are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $107,400 149,300 294,300 10,200 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Jab 601 $38,700 $48,800 $130,400 $217,900 Job 602 29,800 53,000 Job 603 27,500 36,000 114,200 63,500 197,000 Factory overhead-indirect materials $5,000 127,000 5,000 Total $96,000 $137,800 $308,100 $5,000 $546,900 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. Materials Accounts Payable