Barker Products is a job shop. The following events occurred in September: 1. Purchased $14,900 of materials on account. 2. Issued $16,400 in direct materials to the production department 3. Purchased $12,900 of materials on account. 4. Issued $995 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $21,100 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $25,800, which were credited to Wages Payable. 8. Issued $1,395 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $25,800 direct fabor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $13,500. The following balances appeared in the occounts of Barker Products for September: Required: a. Prepare journal entries to record the transactions b. Prepare T-accounts to show the flow of costs during the period from Materiais Inventory through Cost of Goods Sold. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Finished Goods Inventory } \\ \hline \multicolumn{1}{|c|}{ Debit } & \\ \hline Beginning balance & & & Credit \\ \hline Goodi conpleted & & Transter1oCostofGoodsSold \\ \hline Ending balance & 0 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Cost of Goods Sold } \\ \hline \multicolumn{1}{|c|}{ Debit } & \\ \hline Bepinning balance & & & \\ \hline Finished Goods imentory & & & \\ \hline Ending balance & & \\ \hline \end{tabular}