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 $21,700 Polyester filling Lumber Glue 6,500 48,600 2,100 The materials purchased during June are summarized from the receiving reports as follows: Fabric $107,400 Polyester filling 149,300 Lumber 294,300 10,200 Glue Materials were requisitioned to individual jobs as follows: Polyester Fabric Filling Lumber Glue Total Job 601 $38,700 $48,800 $130,400 $217,900 Job 602 29,800 53,000 114,200 Job 603 27,500 36,000 63,500 197,000 127,000 Factory overhead- $5,000 5,000 indirect materials 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 Pay Feedback -Check My Work a. Increase materials Inventory and a liability for the total of purchases. 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. Work in Proci Factory Overh Material: Feedback -Check My Work b. Increase the work in process for direct materials for the Jobs and factory overhead for the indirect materials. Determine the June 30 balances that would be shown in the materials ledger accounts. Fabric Balance, June 30 Polyester Filling Lumber Glue