Issuance of Materials On August 4, Jernigan Company purchased on account 490 units of raw materials at $17 per unit. During August, raw materials were requisitioned for production as follows: 172 units for Job 40 at $15 per unit and 152 units for Job 42 at $17 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