Journalize the entries relating to materials and labor. (Record debits first, then credits. Exclude explanations from journal entries. Check your spelling carefully and do not abbreviate.) Begin by journalizing the entry for the purchase of materials on account. Date Accounts Next, journalize the entry to record raw materials used in production. Date Accounts Finally, journalize the entry to record the labor incurred in production but not yet paid. Date Accounts Debit Credit Debit Credit Debit Credit Purchases of materials, on account $ 57,000 Materials requisitions: Direct materials Indirect materials 42,300 1,000 Labor incurred (not yet paid): Direct labor Indirect labor 22,400 1,620