Materials issued for the current month are as follows:

Requisition No. Material Job No. Amount

103.....................................Plastic..........................400.................$ 2,800

104.....................................Steel............................402...................24,000

105.....................................Glue.......................Indirect...............1,620

106......................................Rubber.........................403...............3,200

107.......................................Titanium.......................404.............31,600

Journalize the entry to record the issuance of materials.