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	$ 65,160
Polyester filling	20,510
Lumber	146,280
Glue	6,250

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

Fabric	$337,960
Polyester filling	465,070
Lumber	909,240
Glue	33,520

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 601	$128,630	$162,960	$403,330		$ 694,920
Job 602	98,660	149,490	378,980		627,130
Job 603	92,310	119,510	205,160		416,980
Factory overheadindirect materials				$35,600	35,600
Total	$319,600	$431,960	$987,470	$35,600	$1,774,630

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

Required:

A.

Journalize the June 1 entry to record the purchase of materials in June.*

B.

Journalize the June 3 entry to record the requisition of materials in June.*

C.

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

*Refer to the Chart of Accounts for exact wording of account titles.