Five (MR) forms were received by the materials storeroom of the Covington, Ine, during the first week of 2014, MR01 was for S230 or material requisitions direct materials for job number 1501. MR102 was for $380 of direct materi factory floor. MR 104 was for $440 of direct materials issued to job number 1501. MRI05 was for $50 of direct materials issued to job number 15o3. als for job number 1502. MR103 was for $140 of indirect materials issued to the Prepare summary journal entries to record the issuance of these materials. (Hint: There should be a separate journal entry for direct and indirect mat (Credit account titles are automatically indented when the amount is entered. Do not Indent manually.) (Hint: There should be a separate journal entry for direct and indirect materials.) Account Titles and Explanation Debit Credit (To record direct materials issued) (To record indirect materials issued)