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 $26,900

Polyester filling 8,100

Lumber 60,300

Glue 2,600

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

Fabric $138,000

Polyester filling 191,800

Lumber 378,100

Glue 13,100

Materials were requisitioned to individual jobs as follows:

	Fabirc	Polyester Filling	Lumber	Glue	Total
Job 601	$52,400	$66,000	$176,600		$295,000
Job 602	40,300	71,800	154,600		266,700
Job 603	37,200	48,700	85,900		171,800
Factory overhead-indirect materials				$6,800	6,800
Total	$129,900	$186,500	$417,100	$6,800	$740,300

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.

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

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