TB MC Qu. 3-47 Gullett Corporation had... Gullent Corporation had $34,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $83,000 of raw materials. The Journal entry to record the purchase of raw materials would include a Multiple Choice O debit to Raw Materials of $112.000 credit to Raw Materials of $63,000 debit to Raw Materials of $83,000 credit to Raw Materials of $117,000 During June, Buttrey Corporation incurred $77,000 of direct labor costs and $17,000 of indirect labor costs. The journal entry to record the accrual of these wages would Include a Multiple Choice debit to Work in Process of $77,000 credit to Work in Process of $94,000. debit to Work in Process of $94.000 credit to Work in Process of $77,000