Gear Packs manufactures backpacks is plant records include the folowing mateislstelated das Raw Materials Inventory, beginning balance Purchases of canvas, on account Purchases of sewing machine lubricating oil, on account Material requisitions: $37,000 66,000 1,900 Canvas Sewing machine lubricating oif 64,000 550 Joumalge the entiles fo lecoid the transactsont