Exercise 03-21 Recording costs of materials LO P1 Prepare journal entries to record the following production activities. 1. Purchased $50,000 of raw materials on credit. 2. Used $18,000 of direct materials in the Roasting department. 3. Used $21,000 of indirect materials in production. View transaction list Journal entry worksheet Record direct materials used in production. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet