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

Purchased $$13,100$ of materials on account.

Issued $$14,600$ in direct materials to the production department.

Purchased $$11,100$ of materials on account.

Issued $$905$ of supplies from the materials inventory.

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

Paid $$19,300$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$22,200,$ which were credited to Wages Payable.

Issued $$1,305$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$22,200$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$11,700.$

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

Beginning Ending

Materials Inventory $ $32,000?$Question mark

Work$-$in$-$Process Inventory $6,110?$Question mark

Finished Goods Inventory $32,300$ $ $29,700$

Cost of Goods Sold $52,600$

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.