Yellen Furnishings manufactures designer furniture. Yetlen Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows: Fabric $36,500 Polyester filling 25,700 Lumber 55,200 Glue 5.900 The materials purchased during June are summarized from the receiving reports as follows: Fabric $396,000 152,000 Polyester filing Lumber 324,000 Glue 36,000 Materials were requisitioned to Individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $185,000 $68,000 $108,000 $350,000 Job 502 99,000 32,000 79,000 210,000 Job 603 117,000 50,000 113,000 280,000 Factory overhead-indirect materials $31,300 31,300 Total $401,000 $150,000 $300.000 $31,300 $82.300 a Journakze the June 1 entry to record the purchase of materials in Aune D. Jourrinize the June 3 entry to record the requisition of materials in June. "Refer to the chart of accounts for the exact wording or the account islos. CNOW Journals do not use lines for poumal axplanations. Every ine on a Journal page is used for birt or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered a PAGE 10 JOURNAL DATE DESCRIPTION POST RER DEBIT CREDIT ACCUINTINGS FOLIATION ASSETS LIABILITIES EQUITY