On August 4, Carrother Company purchased on account 31,000 units of raw materials at $16 per unit. During August, raw materials were requisitioned for production as follows: 7,900 units for Job 50 at $11 per unit and 6,100 units for Job 56 at $16 per unit. Journalize the entry on August 4 to record the purchase and on August 31 to record the requisition from the materials storeroom.