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	$28,200
Polyester filling	8,500
Lumber	63,200
Glue	2,700

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

Fabric	$135,600
Polyester filling	188,500
Lumber	371,500
Glue	12,900

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$51,500		$64,900		$173,600				$290,000
Job 602	39,700		70,600		151,900				262,200
Job 603	36,600		47,900		84,500				169,000
Factory overhead-indirect materials							$6,700		6,700
Total	$127,800		$183,400		$410,000		$6,700		$727,900

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.

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

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