Five material requisitions (MR) forms were received by the materials storeroom of the Macaron, Inc. during the first week of 2014. MR101 was for $200 of direct materials for job number 1501. MR102 was for $360 of direct materials for job number 1502. MR103 was for $120 of indirect materials issued to the factory floor. MR 104 was for $390 of direct materials issued to job number 1501. MR105 was for $510 of direct materials issued to job number 1503. Prepare summary journal entries to record the issuance of these materials. (Hint: There should be a separate journal entry for direct and indirect materials.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To record direct materials issued)
(To record indirect materials issued)