Unique Homes manufactures prefabricated chalets in Colorado. The company uses a perpetual inventory system and a job cost system in which each chalet is a job. The following events occurred during May: (Click the icon to view the events.) Read the requirements. les Requirement 1. Record the events in the general journal. (Record debits first, then credits. Exclude explanations from any journal entries.) Start with the entry from event (a). Purchased materials on account, $440,000. Journal Entry Date Accounts a. Raw Materials Inventory Accounts Payable Debit Credit 440,000 440,000 (b) Incurred total manufacturing wages of $114,000, which included both direct labor and indirect labor. Date b Journal Entry Accounts Debit Credit