Entries for Materials Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric $19,100 Polyester filling 5,700 Lumber 42,800 Glue 1,800 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $96,600 Polyester filling 134,300 Lumber 264,700 Glue 9,200 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $34,800 $43,800 $117,300 $195,900 Job 602 26,800 47,700 102,700 177,200 Job 603 24,700 32,400 57,100 114,200 Factory overhead-indirect materials $4,500 4,500 Total $86,300 $123,900 $277,100 $4,500 $491,800 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.Dr Materials504,800

Cr Account payable 504,800

B.Dr Work in process487,300

Dr Factory overhead4500

Cr Materials 491,800

C.FabricPloyester fillingLumberGlue

$29,400 $16,100 $30,400 $6,500

Explanation:

Entries for Materials Kingsford Furnishings

a) Journal entry

Fabric $96,600

Polyester filling 134,300

Lumber 264,700

Glue 9,200

Total 504,800

Dr Materials504,800

Cr Account payable 504,800

b) Journal entry

Dr Work in process487,300

(491,800-4500)

Dr Factory overhead4500

Cr Materials 491,800

c) Calculation of the ending balance

FabricPloyester fillingLumberGlue

Beginning balance

$19,100 5,700 42,800 1,800

Purchase

$96,600 134,300 264,700 9,200

Used

-$86,300 -$123,900 -$277,100 -$4,500

Ending balance

$29,400 $16,100 $30,400 $6,500

odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.

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