Knowledge Check Under each account name in the T$-$account, enter the letter$($s$)$ of the transactions on the correct side $($debit or credit$)$ of the affected account$($s$).$ For example, for direct materials used, enter $"$a$"$ in the first cell on the credit $($right$)$ side of Raw Materials Inventory. Some cells will remain blank. a$.$ b$.$ C$.$ d$.$ e$.$ f$.$ g$.$ Direct materials are used Indirect materials are used Direct labor is used Indirect labor is used Manufacturing overhead is applied Completed jobs are recognized Cost of goods sold is recognized