The Raw Materials Inventory T-account for a manufacturer is shown below. Raw Materials Inventory Debit Beginning Purchases Ending Credit 30,360 112,860 91,190 17,380 Direct materials used Indirect materials used 34,650 Prepare journal entries to record the transactions below. 1. Raw materials purchases. (All are made on credit.) 2. Use of direct materials. 3. Use of indirect materials. View transaction list Journal entry worksheet 1 2 3 Record the purchase of raw materials on credit. Note: Enter debits before credits.