GenX Furnishings manufactures designer furniture. GenX Furnishings uses ajob order cost system. Balances on June 1 from thematerials ledgerare as follows:

Fabric $20,300

Polyester filling 6,100

Lumber 45,500

Glue 1,900

The materials purchased during June are summarized from thereceiving reportsas follows:

Fabric $98,900

Polyester filling 137,500

Lumber 271,000

Glue 9,400

Materials were requisitioned to individual jobs as follows:

Fabric Polyester Filling Lumber Glue Total Job 601 $35,600 $44,900 $120,000 $200,500

Job 602 27,400 48,800 105,000 181,200

Job 603 25,300 33,100 58,400 116,800

Factory overhead-indirect materials $4,600 4,600

Total $88,300 $126,800 $283,400 $4,600 $503,100

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 $ $ $ $