Fairfield Companys raw materials inventory transactions for the most recent month are summarized here:

Beginning raw materials	$	11,500
Purchases of raw materials		100,000
Raw materials issued
Materials requisition 1445		44,000	For Job 101
Materials requisition 1446		30,500	For Job 102
Materials requisition 1447		10,500	Used on multiple jobs

1. & 2. Prepare the journal entries for materials. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Journal entry worksheet

Record the issuance of raw materials to production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2