Materials issued are as follows:

Requisition No.	Material	Job No.	Amount
201	Aluminum	500	$87,190
202	Plastic	503	28,310
203	Rubber	504	3,290
204	Glue	Indirect	2,140
205	Steel	510	36,430

Journalize the entry on Dec. 31 to record the issuance of materials. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.