The raw materials transactions of the Vermont Corporation for the month of May 2006 are listed below. First, record the beginning balance in the Raw Materials account. Then record the transactions in the materials requisition journal and the voucher register. Total the columns in the journals and post the totals to the Raw Materials account.

May 1 Beginning inventory of raw materials $156,488

4 Disbursement Voucher 5-1 for raw materials

purchased from Chatham Supply Company $58,186

8 Materials Requisition 416 for direct materials

used on Job 20 $26,122

14 Materials Requisition 417 for direct materials

used on job 21 $49,662

17 Disbursement Voucher 5-2 for raw materials

purchased for Avolon Corporation $56,443

21 Materials Requisition 418 for indirect materials

used in Finishing Department $16,640

24 Materials Requisition 419 for direct materials

used on Job 21 $32,115

26 Disbursement Voucher 5-3 for raw materials

purchased from Tri-State Company $39,822

29 Returned Shipping Order 28 for materials to

Tri-State Company (voucher register has not

been closed) $3,900