The following statement shows a note of information relating to materials inventory during the month of May. Prepare the materials inventory control account in the general ledger.

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1 May 2 May 5 May 31 May 31 May 31 May Purchased direct materials on credit, for various jobs: Job 901 Job 902 Job 903 Returned materials which failed quality inspection Job 901 Job 902 Paid cash for indirect materials to be used during May and June (1,300-200) Job records for May showed the following information: Job 901 All materials transferred to work-in-progress Job 902 Start of work delayed. 75% of materials transferred to work-in-progress 75% of (1,100-300) Job 903 Start of work delayed. 50% of materials transferred to work-in-progress 50% of 900 Records show two-thirds of indirect materials used in production Inventory at end of month: For Job 901 For Job 902 For Job 903 Indirect materials 1,300 1,100 900 200 300 4,200 1,100 600 450 2,800 nil 200 450 1,400