Prepare journal entries to record the following production activities. 1. Purchased $20,000 of raw materials on credit. 2. Used $18,000 of direct materials in the Roasting department. 3. Used $21,500 of indirect materials in production. Record materials purchased on credit. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record direct materials used in Roasting department. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record indirect materials used in production. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Accounts payable Accounts receivable Cash Common stock B C Cost of goods sold. Factory overhead Factory wages payable Finished goods inventory General and administrative expenses Cre B C Paid-in capital in excess of par value, Common stock Raw materials inventory Retained earnings ebi Sales Selling expenses Credit n B C Retained earnings Sales Selling expenses Work in process inventory-Blending ebi Work in process inventory-Roasting Cre n