Journal entry worksheet C Record raw material purchases for cash. Note: Enter debits before credits. Journal entry worksheet Record the entry to assign indirect materials to jobs. Note: Enter debits before credits. Journal entry worksheet Record the entry to assign direct materials to jobs. Note: Enter debits before credits. The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage