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

Purchased $$15,000$ of materials on account.

Issued $$16,500$ in direct materials to the production department.

Purchased $$13,000$ of materials on account.

Issued $$1,000$ of supplies from the materials inventory.

Paid for the materials purchased in transaction $(1).$

Paid $$21,200$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$26,000,$ which were credited to Wages Payable.

Issued $$1,400$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$26,000$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$13,600.$

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

Beginning Ending

Materials Inventory $ $37,700?$Question mark

Work$-$in$-$Process Inventory $6,300?$Question mark

Finished Goods Inventory $38,000$ $ $33,500$

Cost of Goods Sold $62,100$

Required:

Prepare journal entries to record the transactions.

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