Hotwax makes surfboard wax in two sequential processes. This period, Hotwax purchased $78,000 in raw materials. Its mixing department requisitioned $61,500 of those materials for use in production. Prepare journal entries to record its purchase of raw materials and requisition of direct materials. View transaction list Journal entry worksheet Record purchase of raw materials inventory on account. Note: Enter debits before credits Transaction General Journal Debit Credit Hotwax makes surfboard wax in two sequential processes. This period, Hotwax purchased $78,000 department requisitioned $61,500 of those materials for use in production. Prepare journal entries to record its purchase of raw materials and requisition of direct materials. View transaction list Journal entry worksheet