On April 6, Almerinda Company purchased on account 59,600 units of raw materials at $11.00 per unit. On April 21, raw materials were requisitioned for production as follows: 24,000 units for Job 50 at $9.00 per unit and 26,700 units for Job 51 at $11.00 per unit.

Journalize the entry on April 6 to record the purchase and on April 21 to record the requisition from the materials storeroom. Refer to the Chart of Accounts for exact wording of account titles.

Chart of Accounts CHART OF ACCOUNTS Almerinda Company General Ledger ASSETS REVENUE 110 Caslh 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 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