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 journal entries to record the transactions.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.

No	Transactions	General Journal	Debit	Credit
A	1	Materials Inventoryselected answer correct	13,000selected answer correct	not attempted
		Accounts Payableselected answer correct	not attempted	13,000selected answer correct
B	2	Work-in-ProcessDirect Materialsselected answer correct	14,500selected answer correct	not attempted
		Materials Inventoryselected answer correct	not attempted	14,500selected answer correct
C	3	Materials Inventoryselected answer correct	11,000selected answer correct	not attempted
		Accounts Payableselected answer correct	not attempted	11,000selected answer correct
D	4	Manufacturing Overhead Controlselected answer correct	900selected answer correct	not attempted
		Materials Inventoryselected answer correct	not attempted	900selected answer correct
E	5	Accounts Payableselected answer correct	13,000selected answer correct	not attempted
		Cashselected answer correct	not attempted	13,000selected answer correct
F	6	Manufacturing Overhead Controlselected answer correct	19,200selected answer correct	not attempted
		Cashselected answer correct	not attempted	19,200selected answer correct
G	7	Work-in-ProcessDirect Laborselected answer correct	22,000selected answer correct	not attempted
		Wages Payableselected answer correct	not attempted	22,000selected answer correct
H	8	Manufacturing Overhead Controlselected answer correct	1,300selected answer correct	not attempted
		Materials Inventoryselected answer correct	not attempted	1,300selected answer correct
I	9	Work-in-ProcessOverheadselected answer correct	18,700selected answer correct	not attempted
		Applied Manufacturing Overheadselected answer correct	not attempted	18,700selected answer correct
J	10	Manufacturing Overhead Controlselected answer correct	11,600selected answer correct	not attempted
		Accumulated DepreciationProperty, Plant and Equipmentselected answer correct	not attempted	11,600selected answer correct