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	$18,500
Polyester filling	5,600
Lumber	41,400
Glue	1,800

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

Fabric	$94,900
Polyester filling	131,900
Lumber	260,000
Glue	9,000

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$35,100		$44,200		$118,300				$197,600
Job 602	27,000		48,100		103,500				178,600
Job 603	24,900		32,600		57,600				115,100
Factory overhead-indirect materials							$4,600		4,600
Total	$87,000		$124,900		$279,400		$4,600		$495,900

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 $