Journal entry worksheet Record the purchase of raw materials on credite Note: Enter debits before credits. Journal entry worksheet Record direct materials used. Note: Enter debits before credits. Exercise 15-5 (Algo) Record materials purchase and use LO P1 A manufacturer's Raw Materials Inventory account appears as follows: All raw materials purchases are made on credit. Prepare journal entries to record the: 1. Purchase of raw materials. 2. Direct materials used. 3. Indirect materials used. Journal entry worksheet 3 Record the purchase of raw materials on credit. Journal entry worksheet Record indirect materials used. Note: Enter debits before credits