Journal entry worksheet Record the direct materials used. Note: Enter debits before credits. Journal entry worksheet Record the indirect materials used. Note: Enter debits before credits. The following information is available for ADT Company, which produces special-order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. repare journal entries for the above transactions for the period. Journal entry worksheet Record the raw material purchases for cash. Note: Enter debits before credits