list of accounts that should be used showed in question below also.

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Gomez Company has 1,980 kg of raw materials in its December 31, 2020, ending inventory. Required production for January and February is 5,060 and 6,200 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $6. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January. GOMEZ COMPANY Direct Materials Budget For the Month Ending January 31, 2021 Total Kilograms Required For Production Desired Ending Inventory Cost Per Kilogram Units To Be Produced Total Materials Required Beginning Materials Inventory Direct Materials Per Unit Total Cost Of Direct Materials Purchases Direct Materials Purchases $