The following transactions were incurred by Goumas Fabricators during January, the first month of its fiscal year. (Click the icon to view the transactions.) Read the requirements. Requirement 1. Record the proper journal entry for each transaction. (Record debits first, then credits. Exclude explanations from any journal entries.) a. $200,000 of materials was purchased on account. Record the entry. Date Journal Entry Accounts Debit Credit b. $186,000 of materials was used in production; of this amount, $161,000 were used on specific jobs. Record the entry. Date Journal Entry Accounts Debit Credit