Materials were requisitioned to individual jobs as follows: 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. Feedback rCheck My Work a. Increase materials inventory and a liability for the total of purchases. c. Determine the April 30 balances that would be shown in the materials ledger accounts. Feedback - Check My Work c. Start with the beginning balance, then add purchases and subtract requisitions