Five material requisitions (MR) forms were received by the materials storeroom of the Sipacore, Inc. during the first week of 2014. MR101 was for $200 of direct materials for job number 1501. MR102 was for $380 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 $550 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.)