Issuance of Materials On August 4, Darling Company purchased on account 460 units of raw materials at 519 per unit. During August, raw materials were requisitioned for production as follows: 147 units for Job 40 at $15 per unit and 147 units for Job 42 at $19 per unit. Journalize the entry on August 4 to record the purchase. Aug. 4 Journalize the entry on August 31 to record the requisition from the materials storeroom Aug. 31