The opening balances of the firm's selected inventory accounts were as follows cin HUF): Raw materials (4,200 kg) 5,460,000 . Cost difference of materials (credit) 819 000 In the current period 2 100 kg of raw materials were used for production 1050 kg of raw materials were purchased for 1 228 500 HUF + VAT. Required: Record the above transactions. ( Round to the nearest integer.) 1. Use (plan):D ar > 2. Use (difference) Dr - 3. Purchase (plan): Dr . Cr . 4. Purchase (real): D Cr . 5. VAT (27%): Dr Cr The opening balances of the firm's selected inventory accounts were as follows cin HUF): Raw materials (4,200 kg) 5,460,000 . Cost difference of materials (credit) 819 000 In the current period 2 100 kg of raw materials were used for production 1050 kg of raw materials were purchased for 1 228 500 HUF + VAT. Required: Record the above transactions. ( Round to the nearest integer.) 1. Use (plan):D ar > 2. Use (difference) Dr - 3. Purchase (plan): Dr . Cr . 4. Purchase (real): D Cr . 5. VAT (27%): Dr Cr