Prepare a journal entry to record each of the following materials transactions:

a. total materials purchased on account during the month amounted to $200,000

b. direct materials requistioned during the month totaled $175,000

c. indirect materials requistioned during the month totaled $12,000

d. direct materials returned to the storeroom from the factory amounted to $2,500

e total materials returned to vendor during the month amounted to $1,800

f. payment during the month for materials purchased on account totaled $165,000