Materials issued for the current month are as follows:

Requisition No.	Material	Job No.	Amount
201	Aluminum	500	$87,910
202	Plastic	503	27,540
203	Rubber	504	3,840
204	Glue	Indirect	2,020
205	Steel	510	38,580

Journalize the entry on Dec. 31 to record the issuance of materials. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS General Ledger

ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factory

LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable

EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary

REVENUE 410 Sales 610 Interest Revenue

EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense Journalize the entry on Dec. 31 to record the issuance of materials. Refer to the Chart of Accounts for exact wording of account titles. All transactions on this page must be entered (except for post ref(s)) before you will receive Check My Work feedback. PAGE 10 JOURNAL Score: 8/37

DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 2 3