(3.2A) Journalize and post raw materials transactions. (Objs. 4, 9). The raw material transactions of the Vermont Corporation for the month of May 2006 are listed below. Fi record the beginning balance in the Raw Materials account. Then record the transactionsi the materials requisition journal and the voucher register. Total the columns in the journals and post the totals to the Raw Materials account. May 1 4 Beginning inventory of raw materials Disbursement Voucher 5-1 for raw materials $156,488 purchased from Chatham Supply Company 58,186 1MG-2348.HEIC Q Search View Zoom Share Highlight Rotate Markup Search 75 Chapter 3 Storing and Issuing Materials 8 Materials Requisition 416 for direct materials 14 Materials Requisition 417 for direct materials 17 Disbursement Voucher 5-2 for raw materials 21 Materials Requisition 418 for indirect materials 24 Materials Requisition 419 for direct materials 26 Disbursement Voucher 5-3 for raw materials 29 Returned Shipping Order 28 for materials to 26,122 used on Job 20 49,662 used on Job 21 purchased from Avolon Corporation used in Finishing Department used on Job 21 56,443 16,640 32,115 39,822 purchased from Tri-State Company Tri-State Company (voucher register has not been closed) 3,900