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i Data Table Purchases of materials, on account $ 53,000 Materials requisitions: 41,800 1,000 Direct materials Indirect materials Labor incurred (not yet paid): Direct labor 27,600 Indirect labor 1,510 Sunflower Company makes artificial flowers and reports the following data for the month. (Click the icon to view the data.) Journalize the entries relating to materials and labor. (Record debits first, then credits. Exclude explanations from journal entries.) Begin by journalizing the entry for the purchase of materials on account. Date Accounts Debit Credit Next, journalize the entry to record raw materials used in production. Date Accounts Debit Credit