Journalize the following transactions for Wildhorse Company. (a) Purchased 6,100 units of raw materials on account for $17,440. The standard cost was $18,300. (b) Issued 5,980 units of raw materials for production. The standard units were 6,080 . (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b)