Accounting for materials Rite Packs manufactures backpacks. Its plant records include the following materials related transactions:

Purchases of canvas (on account)

$ 71,000

Purchases of sewing machine lubricating oil (on account)

1,100

Materials requisitions:

 

Canvas

64,000

Sewing machine lubricating oil

250

Requirements

1. Journalize the entries to record these transactions.

2. Post these transactions to the Materials inventory account.

3. If the company had $34,000 of Materials inventory at the beginning of the period, what is the ending balance of Materials inventory?