The materials purchased during April on account are summarized from the receiving reports as follows:

Materials were requisitioned to individual jobs as follows:

The glue is not a significant cost, so it is treated as indirect materials $($factory overhead$).$

a$.$ Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank.

a$.$

Accounts Payable

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b$.$ Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank.

b$.$

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c$.$ Determine the April $30$ balances that would be shown in the materials ledger accounts.