A manufacturer’s Raw Materials Inventory account appears as follows:

 A manufacturer’s Raw Materials Inventory account appears as follows:
 

Raw Materials Inventory
Debit    Credit
Beginning    25,000         
Purchases    100,000         
          80,000    Direct materials used
          15,000    Indirect materials used
Ending    30,000         

All raw materials purchases are made on credit. Prepare journal entries to record the:
1. Purchase of raw materials.
2. Direct materials used.
3. Indirect materials used.

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