Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric	$27,300
Polyester filling	8,200
Lumber	61,200
Glue	2,600

The materials purchased during April on account are summarized from the receiving reports as follows:

Fabric	$137,000
Polyester filling	190,400
Lumber	375,400
Glue	13,000

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$50,700		$63,900		$170,900				$285,500
Job 602	39,000		69,500		149,600				258,100
Job 603	36,000		47,200		83,100				166,300
Factory overhead-indirect materials							$6,600		6,600
Total	$125,700		$180,600		$403,600		$6,600		$716,500

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

a. Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank.

a.

b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank.

b.

c. Determine the April 30 balances that would be shown in the materials ledger accounts.

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30	$	$	$	$