E19-1 Recording Materials Based on Materials Requisitions A recent materials requisition form for Christopher Creek Furniture Manufacturers follows. Requisition Number Job Number Item Description Total Cost MR 234 25 ¼" maple planks $400 MR 235 26 ¼" cherry planks 500 MR 236 27 ½" birch planks 450 MR 237 Indirect Wood screws, etc 100 Required: Prepare the journal entry to record the issuance of materials.