Entries for Materials Gorman Furniture Company manufactures furniture. Gorman uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric $40,000 Polyester filling 12,000 Lumber 89,500 Glue 3,900 The materials purchased during April are summarized from the receiving reports as follows: Fabric $201,600 Polyester filling 280,000 Lumber 550,000 Glue 19,500 Materials were requisitioned to individual jobs as follows: Fabric Polyester filling Lumber Glue Total Job 101 $76,000 $96,000 $256,000 $428,000 Job 102 58,400 86,400 224,000 368,800 Job 103 54,000 70,500 125,000 249,500 Factory overhead-indirect materials $20,800 20,800 Total $188,400 $252,900 $605,000 $20,800 $1,067,100 The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

a. Journalize the entry to record the purchase of materials in April. a. Materials 1051100 Accounts Payable 1051100 Increase inventory and a liability.

b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank or enter zero ("0"). c. Work in Process ? Factory Overhead ? Materials ? Increase the work in process for direct materials and factory overhead for the indirect materials.

c. Determine the April 30 balances that would be shown in the materials ledger accounts. Fabric $ Filling $ Lumber $ Glue $