On April 8, Darling Company Purchase 65,000 units of raw materials at $7 per unit. On April 20, raw materials were requisitioned for production as follows: 26,000 units for Job 50 at $6 per unit and 30,000 units for job 51 at $7 per unit. Journalize the entry on April 8 to record the purchase and on April 20 to record the requisition from the materials storeroom.