Pack 'n Go manufactures backpacks. Its plant records include the following materials-related data: Journalize the entries to record the transactions. () Begin by recording the joumal entry for the purchases of materials. (Record debits first, then credits. Select the explanation on Date Accounts and Explanation Raw Materials Inventory Work-in-Process Inventory Now record a single journal entry for the materials used. Date Debit Credit Data table 68000 68000 Raw Materials Inventory, beginning balance Purchases of canvas, on account $ 35,000 68,000 63200 63200 Purchases of sewing machine lubricating oil, on account 1,300 Material requisitions: Canvas 63,000 Sewing machine lubricating oil 200 Accounts and Explanation Debit Credit Work-in-Process Inventory 63000 Manufacturing Overhead 200 Raw Materials Inventory 63200 Print Done