| Date | Transaction Type | Material Description | Quantity | Unit Price | Balance | Supplier/Customer | | --- | --- | --- | --- | --- | --- | --- | | 01/02/2023 | Receipt | Material A | 100 | $10.00 | 100 | Supplier X | | 05/02/2023 | Issue | Material A | -20 | $10.00 | 80 | | | 10/02/2023 | Stock Transfer | Material B | 50 | $20.00 | 50 | |