accountingBarker Products is a job shop. The following events occurred in September:

Purchased $$14,500$ of materlals on account.

Issued $$16,000$ in direct materlals to the production department.

Purchased $$12,500$ of materlals on account.

Issued $$975$ of supplies from the materlals inventory.

Pald for the materlals purchased in transaction $(1).$

Pald $$20,700$ cash for utilitles, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$25,000,$ which were credited to Wages Payable.

Issued $$1,375$ of supplies from the materlals Inventory.

Applied overhead on the basis of $85$ percent of $$25,000$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$13,100.$

The following balances appeared in the accounts of Barker Products for September:

Required:

a$.$ Prepare journal entrles to record the transactions.

b$.$ Prepare T$-$accounts to show the flow of costs during the perlod from Materlals Inventory through Cost of Goods Sold.

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Prepare T$-$accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold.