During the current month, a company that uses job order costing purchases $98,000 in raw materials for cash. It then uses $13,000 of raw materials indirectly as factory supplies and uses $75,100 of raw materials as direct materials. Prepare journal entries to record these three transactions

                                         JOURNAL

Account Titles and Explanation           Debit          Credit

Raw Material inventory                           $98,000

Cash                                                                            $98,000

(To record the raw material purchased for cash)

Factory Supplies                                      $13,000

Raw material inventory                                                $13,000

(To record the usage of raw materials as supplies)

Work in Progress inventory                      $75,100

Raw material inventory                                                  $75,100

(To record the usage of raw materials in production)

so they can see what that city is producing and to also see if they can some how get that product. like gold in africa.