On June 12, 20Y5, the materials account has a balance of $350. Michael’s Camping Supply receives the following: 

materials requisition for Job 81 for $120, 

Receiving Report No. 99 for $790, 

Receiving Report No. 100 for $900, and 

materials requisition for Job 83 for $185. 

Prepare the journal entries to record the transactions if the company pays for the materials on credit. Also, determine the balance of Materials at the end of the day.