Issuance of Materials

On August 4, Darling Company purchased on account 620 units of raw materials at $18 per unit. During August, raw materials were requisitioned for production as follows: 248 units for Job 40 at $14 per unit and 217 units for Job 42 at $18 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