Question: Five material requisitions (MR) forms were received by the materials storeroom of the Macaron, Inc. during the first week of 2014. MR101 was for $200
Five material requisitions (MR) forms were received by the materials storeroom of the Macaron, Inc. during the first week of 2014. MR101 was for $200 of direct materials for job number 1501. MR102 was for $360 of direct materials for job number 1502. MR103 was for $120 of indirect materials issued to the factory floor. MR 104 was for $390 of direct materials issued to job number 1501. MR105 was for $510 of direct materials issued to job number 1503. Prepare summary journal entries to record the issuance of these materials. (Hint: There should be a separate journal entry for direct and indirect materials.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)
| Account Titles and Explanation | Debit | Credit |
| (To record direct materials issued) | ||
| (To record indirect materials issued) |
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