The journal entry to record the issuance of direct materials represented by the following materials requisitions for the month includes: Requisition No. Description Amount $6,550 372 Job No. 179 373 Job No. 184 $5,000 374 Job No. 180 $5,825 General factory use 375 855 376 Job No. 182 $3,770 ces a debit to Materials Inventory, $21,145 a debit to Materials Inventory, $22,000 a debit to Work-in-Process Inventory, $21,145 a credit to Work-in-Process Inventory, $22,000