Barker Products is a job shop. The following events occurred in September: 1. Purchased $14,000 of materlals on account. 2. Issued $15,500 in direct materials to the production department. 3. Purchased $12,000 of matertals on account. 4. Issued $950 of supplies from the materials inventory. 5. Pald for the materials purchased in transaction (i). 6. Paid $20,200 cash for utilitles, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $24,000, which were credited to Wages Payable. 8. Issued $1,350 of supplies from the matertals inventory. 9. Applied overhead on the basis of 85 percent of $24,000 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,600. The following balances appeared in the accounts of Barker Products for September: Required: 0. Prepare journal entries to record the transactions. b. Prepare T-accounts to show the flow of costs during the penod from Materials Inventory through Cost of Goods Sold