In January, Sunland Company requisitions raw materials for production as follows: Job 1 $860, Job 2 $1,100, Job 3 $630, and general factory use $550. Prepare a summary journal entry to record raw materials used. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31