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

Purchased $13,000 of materials on account.

Issued $14,500 in direct materials to the production department.

Purchased $11,000 of materials on account.

Issued $900 of supplies from the materials inventory.

Paid for the materials purchased in transaction (1).

Paid $19,200 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $22,000, which were credited to Wages Payable.

Issued $1,300 of supplies from the materials inventory.

Applied overhead on the basis of 85 percent of $22,000 direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $11,600.

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

	Beginning	Ending
Materials Inventory	$ 31,700	?Question mark
Work-in-Process Inventory	6,100	?Question mark
Finished Goods Inventory	32,000	$ 29,500
Cost of Goods Sold		52,100

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.

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

Materials Inventory		Work-in-Process Inventory
Debit	Credit	Debit	Credit
Beginning balance	31,700selected answer correct	not attempted		Beginning balance	6,100selected answer correct	not attempted
1.selected answer correct	13,000selected answer correct	14,500selected answer correct	2.selected answer correct	2.selected answer correct	14,500selected answer correct	49,600selected answer correct	not attempted
3.selected answer correct	11,000selected answer correct	900selected answer correct	4.selected answer correct	7.selected answer correct	22,000selected answer correct	not attempted	not attempted
not attempted	not attempted	1,300selected answer correct	8.selected answer correct	9.selected answer correct	18,700selected answer correct	not attempted	not attempted
not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
Ending balance	39,000			not attempted	not attempted	not attempted	not attempted
	Ending balance	11,700
Manufacturing Overhead Control	Applied Manufacturing Overhead
Debit	Credit	Debit	Credit
Beginning balance	not attempted	not attempted		Beginning balance	not attempted	not attempted
4.selected answer correct	900selected answer correct	not attempted	not attempted	not attempted	not attempted	18,700selected answer correct	9.selected answer correct
6.selected answer correct	19,200selected answer correct	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
8.selected answer correct	1,300selected answer correct	not attempted	not attempted	Ending balance		18,700
10.selected answer correct	11,600selected answer correct	not attempted	not attempted
not attempted	not attempted	not attempted	not attempted
Ending balance	33,000
Accounts Payable	Cash
Debit	Credit	Debit	Credit
Beginning balance	not attempted	not attempted		Beginning balance	not attempted	not attempted
5.selected answer correct	13,000selected answer correct	13,000selected answer correct	1.selected answer correct	not attempted	not attempted	13,000selected answer correct	5.selected answer correct
not attempted	not attempted	11,000selected answer correct	3.selected answer correct	not attempted	not attempted	19,200selected answer correct	6.selected answer correct
not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
Ending balance		11,000		Ending balance		32,200
Wages Payable	Accumulated DepreciationProperty, Plant, and Equipment
Debit	Credit	Debit	Credit
Beginning balance	not attempted	not attempted		Beginning balance	not attempted	not attempted
not attempted	not attempted	22,000selected answer correct	7.selected answer correct	not attempted	not attempted	11,600selected answer correct	10.selected answer correct
not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
Ending balance		22,000		Ending balance		11,600
Finished Goods Inventory	Cost of Goods Sold
Debit	Credit	Debit	Credit
Beginning balance	32,000selected answer correct	not attempted		Beginning balance		not attempted
Goods completed	49,600selected answer correct	52,100selected answer correct	Transfer to Cost of Goods Sold	Finished Goods Inventory	52,100selected answer correct	not attempted
Ending balance	29,500			Ending balance	52,100