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Which of the Following Pair of Journal Entries Correctly Records

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Which of the following pair of journal entries correctly records the current month's activity where $250,000 of raw material was purchased for cash and $150,000 of direct material and $60,000 of indirect materials were used in the production process? Which of the following pair of journal entries correctly records the current month's activity where $250,000 of raw material was purchased for cash and $150,000 of direct material and $60,000 of indirect materials were used in the production process?

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