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Materials issued are as follows: Journalize the entry on Dec. 31 to record the issuance of materials. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or joumal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between joumal entries. CNOW journals will automatically indent a credit entry when a crodit amount is entered. Chart of Accounts ASSETS REVENUE 110Cash121AccountsReceivable125NotesReceivable126InterestReceivable131Materials132WorkinProcess133FactoryOverhead134FinishedGoods141Supplies142PrepaidInsurance143PrepaidExpenses181Land191Factory192AccumulatedDepreciation-Factory410Sales610InterestRevenueEXPENSES510CostofGoodsSold520WagesExpense531SellingExpenses532InsuranceExpense533UtilitiesExpense534OfficeSuppliesExpense540AdministrativeExpenses560DepreciationExpense-Factory590MiscellaneousExpense710InterestExpense LIABILITIES Chart of Accounts 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 Journalize the entry on Dec. 31 to record the issuance of materials. Refer to the chart of accounts for the exact wording of the accoun for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a lin journals will automatically indent a credit entry when a credit amount is entered