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	$ 65,800
Polyester filling	20,920
Lumber	152,000
Glue	6,250

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

Fabric	$338,880
Polyester filling	474,200
Lumber	908,030
Glue	34,620

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 601	$129,730	$164,460	$404,530		$ 698,720
Job 602	99,370	141,320	377,410		618,100
Job 603	90,950	118,090	209,210		418,250
Factory overheadindirect materials				$33,410	33,410
Total	$320,050	$423,870	$991,150	$33,410	$1,768,480

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.