Entry for Issuing Materials

Materials issued are as follows:

Requisition No.	Material	Job No.	Amount
201	Aluminum	500	$976,000
202	Plastic	503	379,400
203	Rubber	504	187,700
204	Glue	Indirect	170,000
205	Steel	510	619,000

Journalize the entry to record the issuance of materials.

If an amount box does not require an entry, leave it blank.

	Account	Debit	Credit
	Accounts PayableAccounts ReceivableCashMaterialsWork in ProcessWork in Process
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsFactory Overhead
	Accounts PayableCashFactory OverheadMaterialsWork in ProcessMaterials