Making a journal entry for materials requisitions. Rockwell Associates uses the process cost system. Details of three materials requisitions issued during January 19X4 are shown below. Give the journal entry to record the issue of these materials.

Requisition 105 for direct materials for use in the Milling Department (122), a pro- ducing department, $780.

Requisition 110 for indirect materials used in the Milling Department, $38.

Requisition 162 for cleaning materials used in the Building Services Department, a service department, $24.