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Prepare a journal entry to record each of the following materials transactions:
a. total materials purchased on account during the month amounted to $200,000
b. direct materials requistioned during the month totaled $175,000
c. indirect materials requistioned during the month totaled $12,000
d. direct materials returned to the storeroom from the factory amounted to $2,500
e total materials returned to vendor during the month amounted to $1,800
f. payment during the month for materials purchased on account totaled $165,000
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