Barker Products is a job shop. The following events occurred in September: 1. Purchased $14,100 of materials on account. 2. Issued $15,600 in direct materials to the production department. 3. Purchased $12,100 of materials on account. 4. Issued $955 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid \$20,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing p 7. Incurred direct labor costs of $24,200, which were credired to Wages Payable. 8. Issued $1,355 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $24,200 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,700. The following balances appeared in the accounts of Barker Products for September: Required: o. Prepare journal entries to record the transactions. b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold