Saved A manufacturer's Raw Materials Inventory account appears as follows: Raw Materials Inventory Debit Credit its Beginning 25 , 000 Purchases 100 , 000 80 , 000 Direct materials used 15, 000 Indirect materials used eBook Ending 30 , 000 Print All raw materials purchases are made on credit. Prepare journal entries to record the: ferences 1. Purchase of raw materials. 2. Direct materials used. 3. Indirect materials used