The credit of raw materials?

On August 1, Shead Corporation had $31,900 of raw materials on hand. During the month, the company purchased an additional $76,100 of raw materials. During August. $85,100 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $7,000. Prepare journal entries to record these events. Use those journal entries to : The credits to the Raw Materials account for the month of August total. $78,100 $108,000 $76,100 $85,100