Balance a. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO. Received Issued Receiving Materials Unit Report Quantity Requisition Quantity Amount Date Price Number Number May 1 22 220 8 May 4 Quantity Unit price Amount 310 $6 $1,860 103 May 10 May 21 28 150 10 llll IULUI 116 210 May 22 b. Determine the materials inventory balance at the end of May, c. Journalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it blank