Entry for Issuing Materials Materials issued for the current month are as follows: Requisition No. Material Job No. Amount 103 Plastic 400 $29,720 104 Steel 402 37,940 105 Glue Indirect 2,310 106 Rubber 403 3,310 107 Titanium 404 85,110 Journalize the entry to record the issuance of materials. For a compound transaction, if an amount box does not require an entry, leave it blank. Work in Process Factory Overhead Materials