On April 6, Almerinda Company purchased on account 60,000 units of raw materials at $12 per unit. On April 21, raw materials were requisitioned for production as follows: 25,000 units for Job 50 at $10 per unit and 27,000 units for Job 51 at $12 per unit.
Journalize the entry on April 6 to record the purchase and on April 21 to record the requisition from the materials storeroom.