On May 7, Jernigan Company purchased on account 660 units of raw materials at $17 per unit. During May, raw materials were requisitioned for production as follows: 238 units for Job 200 at $13 per unit and 317 units for Job 305 at $17 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank