Date Accounts Debit Credit Data Table Now record a single journal entry for the materials used. Date Accounts Debit Credit Raw Materials Inventory, beginning balance Purchases of canvas, on account Purchases of sewing machine lubricating oil, on account Material requisitions: S 39,000 71,000 900 Canvas 60,000 Post these transactions to the Raw Materials Inventory account and determine the ending balance in Raw Materials Inventory Sewing machine lubricating oil 500 Raw Materials Inventory Print Done