manufacturer's Raw Materials Inventory account appears as follows:

$\backslash$table$[[$Raw Materials Inventory$],[,$Debit,,,Credit$],[$Beginning$,,25,200,,],[$Purchases$,,100,200,,],[,,,80,800,$Direct materials used$],[,,,15,200,$Indirect materials used$],[$Ending$,,29,400,,]]$

All raw materials purchases are made on credit. Prepare journal entries to record the:

Purchase of raw materials.

Direct materials used.

Indirect materials used.

Journal entry worksheet

$1$

$2$

$3$

Record the purchase of raw materials on credit.