During May, Bigg Production Company made a $21,700 credit purchase of raw materials.

A summary of raw materials requisitions shows the following raw materials issued into production:

Direct materials for MftNCI CesT CO Mneesecrsveceervsssncasisfosashssiassrtezasats puss opsussvacvssca census csreasyeCoasscossyacesiosavestersteteazsts NOD OFdEP OZ ieocrcesssscosases JOB Order 104 eiiieccssenssorssscssees JOBTGRGSr Oar eiaicccleesescsrceeree Total direct materials TOCA TTICUIRESCE SEINE IT Al Sherey ot hod he atesnasessardivcarasat bs ssvsvcnvascsusslscussusacVasisvivesiscuvttexsessersvsvisvnusunnces 340 ITCRA IAW ANTICO AISUISSUIGG), cvcpstavescarsescuactenezass sackets dete -evavaynicerieath tevdtosinscviacetannsseascavs $15,570 Required: (|) Use T-accounts to show the effect of the purchase of raw materials on Bigg’s accounts.

(2) Use T-accounts to show the effect of the issue of raw materials on Bigg’s accounts. TLK=2