Hotwax makes surfboard wax in two sequential processes. This period, Hotwax purchased $66,000 in raw materials. Its mixing department requisitioned $61,000 of those materials for use in production. Prepare journal entries to record its purchase of raw materials and requisition of direct materials. View transaction list Journal entry worksheet Record direct materials used in production. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal