QS 15-4 Raw materials journal entries LO P1 During the current month, a company that uses job order costing purchases $88,000 in raw materials for cash. It then uses $15,000 of raw materials indirectly as factory supplies and uses $61,900 of raw materials as direct materials. Prepare Journal entries to record these three transactions View transaction list Journal entry worksheet A B Record the raw materials purchase for $88,000, paid in cash. Noter Enter debits before credits Transaction General Journal Debit Credit View general Journal Record entry Clear entry Journal entry worksheet Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal Journal entry worksheet