Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead: $10,000

estimated variable manufacturing overhead per direct labor hour: $1.00

estminated total labor hours to be worked: $2000

total actual manufacturing cost incurred: $12,500

JOB P:

Direct materials: $13,000

Direct labor cost: $21,000

Actual direct labor hours worked: 1,400

JOB Q:

Direct Materials: $8,000

Direct labor cost: $7,500

Actual direct labor hours worked: 500

Assume the ending raw materials inventory is $1,000 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production.

Raw materials: Debit ______

Accounts payable: Credit ____

Work in process: Debit _____

Raw Materials: Credit _____

I dont understand how to find the blank spaces....can anyone help??