QS $19-6($Algo$)$ Recording materials LO P$1,$ P$3$

A company that uses job order costing purchases $$78,000$ in raw materials for cash. It then uses $$17,000$ of raw materials as indirect materials and uses $$51,100$ of raw materials as direct materials.

Prepare journal entries to record the $($a$)$ purchase of raw materials, $($b$)$ use of indirect materials, and $($c$)$ use of direct materials.