GenX Furnishings manufactures designer furniture. GenX Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows:

Fabric	$31,000
Polyester filling	9,300
Lumber	69,400
Glue	3,000

The materials purchased during June are summarized from the receiving reports as follows:

Fabric	$149,400
Polyester filling	207,700
Lumber	409,400
Glue	14,200

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$53,800		$67,800		$181,300				$302,900
Job 602	41,400		73,700		158,700				273,800
Job 603	38,200		50,000		88,200				176,400
Factory overhead-indirect materials							$7,000		7,000
Total	$133,400		$191,500		$428,200		$7,000		$760,100

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.

a.

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.

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

	Fabric	Polyester Filling	Lumber	Glue
Balance, June 30	$	$	$	$