QS 15-4 Raw meterials journal entrles LO P1 During the current month, a company that uses job order costing purchases $74,000 in raw materials for cash. It then uses $21,000 of raw materials indirectly as factory supplies and uses $44,000 of raw materials as direct materials. Prepare journal entries to record these three transactions View transaction list Journal entry worksheet 1 2 Record the raw materials purchase for $74,000, paid in cash. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal