Polyester filling

$315,000$

Lumber

$555,000$

Glue

$80,000$

Materials were requisitioned to individual jobs as follows:

Polyester

The glue is not a significant cost, so it is treated as indirect materials $($factory overhead$).$

a$.$ Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank.

a$.$

b$.$ Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank.

b$.$