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Issuance of Materials On May 7, Darling Company purchased on account 700 units of raw materiais at $11 per unit. During May, raw materials were requisitioned for production as follows: 273 units for Job 200 at $9 per unit and 266 units for Job 305 at $11 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank. May 7 Journalize the entry on May 31 to record the requisition from the materials storeroom. If an amount box does not require an entry leave it blank. May 31 8