Weber Company purchases $45,000of raw materials on account, and it incurs $60,000of factory labor costs.

Journalize the two transactions on March 31 assuming the labor costs are not paid until April.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date Account Titles and Explanation Debit Credit

Mar.31

(To record raw materials purchased.)

31

(To record factory labor costs.)