Response to the following problem:
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 requisitioned for the month totaled $175,000.
c. Indirect materials requisitioned 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 purchases totaled $165,000.