Fabric

$$20,100$

$6,000$

$45,000$

$1,900$

Polyester filling

Lumber

Glue

$1,900$

The materials purchased during April on account are summarized from the receiving reports as follows:

Fabric

Polyester filling

Lumber

Glue

$$101,700$

$141,400$

$278,700$

$9,700$

Materials were requisitioned to individual jobs as follows:

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 April. If an amount box does not require an entry, leave it blank.

a$.$

Accounts Payable

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a$.$ Increase materials inventory and a liability for the total of purchases.

b$.$ Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank.

b$.$ Work in Process

$$

$$

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b$.$ Increase the work in process for direct materials for the Jobs and factory overhead for the indirect materials.

c$.$ Determine the April $30$ balances that would be shown in the materials ledger accounts.