Fairfield Companys raw materials inventory transactions for the most recent month are summarized here: Note: Assume, purchase of raw materials is on account. Beginning raw materials $ 10,600 Purchases of raw materials 104,000 Raw materials issued Materials requisition 1445 46,500 For Job 101 Materials requisition 1446 38,500 For Job 102 Materials requisition 1447 12,500 Used on multiple jobs Required: 1. & 2. Prepare the journal entries for materials