On April 6, Almerinda Company purchased on account 61,500 units of raw materials at $12.00 per unit. On April 21, raw materials were requisitioned for production as follows: 26,100 units for Job 50 at $7.00 per unit and 28,200 units for Job 51 at $12.00 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 ACCOUNTSAlmerinda CompanyGeneral 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