Given the following information about DEF Ltd during January 2020 (in dollars): Raw materials, January 1 400 Raw materials, January 31 600 Work in process, January 1 5,000 Direct labour incurred during January 500 Direct materials used during January 300 Overheads incurred during January 200 Cost of goods manufactured during January 4,500 Finished goods inventory, January 1 3,000 Finished goods inventory, January 31 2,000 Cost of goods sold during December 4,200 Write the journal entry for the purchase of raw materials for the month ended January 31 2020 (assume that materials were purchased on credit)