Issuance of Materials On May 7, Darling Company purchased on account 870 units of raw materials at $15 per unit. During May, raw materials were requisitioned for production as follows: 261 units for Job 200 at $12 per unit and 374 units for Job 305 at $15 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank.

May 7

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Journalize the entry on May 31 to record the requisition from the materials storeroom. If an amount box does not require an entry, leave it blank. May 31

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