The following transactions affecting material No. 115-8, occurred during March 2012. March 1 March 2 March 3 March 5 March 10 March 14 March 18 March 22 March 26 March 30 Balance on hand 500 gallons @ $ 20/ gallon Received 1200 gallons @ $21/gallon Issued 600 gallons Received 1000 gallons @ $ 19/gallon issued 900 gallons Received 600 gallons @ $ 20/gallon Issued 800 gallons issued 400 gallons Received 1500 gallons @ $18/gallon Issued 700 gallons Required: Prepare material ledger card using FIFO and Moving Average Method.