Straight Packs manufactures backpacks. Its plant records include the following materials-related data:

Raw Materials Inventory, beginning balance	$31,000
Purchases of canvas, on account	66,000
Purchases of sewing machine lubricating oil, on account	1,100
Material requisitions:
Canvas	60,000
Sewing machine lubricating oil	450

Journalize the entries to record the transactions, post to the Raw Materials Inventory account, and determine the ending balance in Raw Materials Inventory.

Journalize the entries to record the transactions.

Begin by recording the journal entry for the purchases of materials. (Record debits first, then credits. Exclude explanations from any journal entries.)

I am stuck on the last two. Please help!

Date Accounts Debit Credit Raw Materials Inventory Accounts Payable 67,100 67,100