Entries for Materiels Kingsford Furnishings Company manufactures designer furniture, Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materiels ledger are as follows Fabric Polyester filing Lumber Gue $32,000 9,600 71,700 3,100 The materials purchased during April on account are summarized from L receiving reports as follows: Fabric Folyester filling Lumber Glue $166,100 230,900 455,100 15,800 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $63,100 $79,500 Job 602 48,600 Job 603 44,000 $8,700 $212,500 86,400 186,100 103,500 Factory overhead-indirect materials Total $156,500 $224,500 $355,200 321,100 207,000 $8,200 0,200 $502.200 $8,200 $891,500 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Joumalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank Materials Accounts Payable