TRANSACTIONS Record the following daily transactions in the proper journals. Post to the subsidiary ledgers daily.

June 29

Materials Issued

Requisition 618 for 490 units of Material T-23 for Job 219. Requisition 619 for 130 units of Material P-42 for the Finishing Department.

Materials Received

1,000 units at $2.25 each of Material T-23, obtained on Purchase Order 2195, from the Ambridge Glass Company, Voucher 6-73.

Services Received

Repairs to equipment in the Shaping Department performed by South Side Repair for $310, Voucher 6- 74.

For transactions of this type, the following recording steps are required (see Chapter 7):

1) Enter the voucher in the voucher register.

2) Post to the departmental overhead analysis sheet.

Sale of Finished Goods Sold 120 shelving units (Stock 458) to Room Concepts for $32 each on Invoice 717; terms 2/10, n/30.