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 $18,400 Polyester filling 5,500 Lumber 41,200 Glue 1,800 The materials purchased during April on account are summarized from the receiving reports as follows: $93,800 Fabric Polyester filling 130,400 Lumber 257,000 Glue 8,900 Materials were requisitioned to individual jobs as follows: Polyester Fabric Lumber Glue Total Filling Job 601 $35,600 $44,900 $120,000 $200,500 Job 602 27,400 48,800 105,000 181,200 Job 603 25,300 33,100 58,400 116,800 Factory overhead-indirect $4,600 4,600 materials Total $88,300 $126,800 $283,400 $4,600 $503,100 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. 88 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 $