Direct materials were issued to the following jobs:

Material A was issued to Job No. 101 . $2,000: Job No. 102. $1,000: and Job No. 103, $5,000. Material B was issued to Job No. 1 0 1 . $5,000; Job No. 1 02. $2,000: and Job No. 103, $3,000. A total of $3,000 in indirect mate- rials was issued to all jobs.

Record the direct and indirect materials issued in journal entry form. pg44