Issuance of Materials On May 7, Jernigan Company purchased on account 520 units of raw materials at $24 per unit. During May, raw materials were requisitioned for production as follows: 192 units for Job 200 at $20 per unit and 187 units for Job 305 at $24 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