Issuance of Materials On May 7, Jernigan Company purchased on account 440 units of raw materials at $20 per unit. During May, raw materials were requisitioned for production as follows: 185 units for Job 200 at $17 per unit and 150 units for Job 305 at $20 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 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