Raw Materials Inventory, beginning balance $36,000 Purchases of canvas, on account 65,000 Purchases of sewing machine lubricating oil, on account 1,300 Material requisitions: Canvas 63,000 Sewing machine lubricating oil 450. Journalize the entries to record the transactions. Begin by recording the journal entry for the purchases of materials. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Raw Materials Inventory 74,300 Accounts Payable . please make a jounal entry