The following accounts are maintained by the Sprague Manufacturing Company in its general ledger: Materials,Work in Process,Factory Overhead,and Accounts Payable.The materials account had a debit balance of $40,000 on November 1.A summary of material transactions for November shows: 
a.Prepare journal entries to record the materials transactions.
b.Post the journal entries to T-accounts.
c.What is the balance of the materials account on November 30?
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