The journal entry to record the issuance of direct materials represented by the following materials requisitions for the month includes:

Requisition No.	Description	Amount
372	Job No. 179	$	5,250
373	Job No. 184	$	3,700
374	Job No. 180	$	4,525
375	General factory use	$	725
376	Job No. 182	$	2,470

		a credit to Work-in-Process Inventory, $15,945.
		a debit to Work-in-Process Inventory, $15,945.
		a debit to Materials Inventory, $15,945.
		a debit to Materials Inventory, $16,670.