Issuance of Materials On May 7, Keenan Company purchased on account 560 units of raw materials at $13 per unit. During May, raw materials were requisitioned for production as follows: 230 units for Job 200 at $10 per unit and 174 units for Job 305 at $13 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank, Date May 7 Account Debit Credit 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. Date May 31 Account Debit Credit 88