+ Prepare journal entries to record the following production activities. 1. Purchased $40,000 of raw materials on credit. 2. Used $21,000 of direct materials in the Roasting department. 3. Used $20,500 of indirect materials in production. k View transaction list Journal entry worksheet < A B t ces Record materials purchased on credit. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit View general journal Record entry Clear entry >