Understanding the entries in the Materials Control account The Materials Control account balance was $20 000 on 30 June. Raw materials purchased during June cost $90,000. Direct materials issued to production during June were $50,000 and indirect materials consumed were $30,000. Required: Materials Control T-account to record these transactions and to determine the balance of Materials Control on 1 June. Understanding the entries in the Accrued Payroll account Salaries and wages payable to factory employees on 1 March and $4000 on 31 March. Gross salaries and wages paid during March totaled $40,000. March's direct labour totaled $18,000. Required: T-account for Accrued Payroll and general journal entries for recording salaries and wages earned by, and paid to, factory employees during March