Fairfield Company's raw materials inventory transactions for the most recent month are summarized here: $ 11,400 116,000 Beginning raw materials Purchases of raw materials Raw materials issued Materials requisition 1445 Materials requisition 1446 Materials requisition 1447 45,500 For Job 101 32,500 For Job 102 13,000 Used on multiple jobs 1. & 2. Prepare the journal entries for materials. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the issuance of raw materials to production. Note: Enter debits before credits. Transaction Debit Credit General Journal Work in Process Inventory