Pro-Weave manufactures stadium blankets by passing the products through a weaving department and then a sewing department. The following information is available regarding its June inventories: Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory Beginning Inventory $ 120,000 300,000 570,000 1, 266,000 Ending Inventory $ 185,000 330,000 700,000 1,206,000 The following additional information describes the company's manufacturing activities for June: $ 500,000 156,000 $ 240,000 75,000 120,000 Raw materials purchases (on credit) Other actual overhead cost (paid in cash) Materials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a percent of direct labor Weaving Sewing Sales (on credit) $ 1,200,000 360,000 1,224,000 80% 150% $ 4,000,000 indirect materials used, (d) 1. Prepare journal entries dated June 30 to record: (a) raw materials purchases, (b) direct materials used, direct labor used, (e) indirect labor used, (f) other actual overhead costs, and (g) overhead applied. View transaction list Journal entry worksheet > 6 1 2 4 5 7 3 Record the purchase of raw materials on account. 2 3 4 5 6 7 > Record the purchase of raw materials on account. Note: Enter debits before credits. Transaction General Journal Debit Credit (a) Accounts payable Accounts receivable Cash Common stock Cost of goods sold Factory overhead 1 Factory wages payable Finished goods inventory General and administrative expenses Paid-in capital in excess of par value, Common stock Raw materials inventory Retained earnings Sales Sales discounts Sales discounts Sales returns and allowances Selling expenses Work in process inventory-Sewing Work in process inventory-Weaving Record the usage of direct materials. Note: Enter debits before credits. Debit General Journal Transaction Credit (b) Record the usage of indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit (c)