Journalize the following transactions for Tamarisk Manufacturing. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round intermediate calculations to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.125.)$a$.$ Purchased $6,200$ units of raw materials on account for $$15,110.$ The standard cost was $$15,500.$b$.$ Issued $5,300$ units of raw materials for production. The standard units were $6,100.$