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

Purchased $$13,800$ of materials on account.

Issued $$15,300$ in direct materials to the production department.

Purchased $$11,800$ of materials on account.

Issued $$940$ of supplies from the materials inventory.

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

Paid $$20,000$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$23,600,$ which were credited to Wages Payable.

Issued $$1,340$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$23,600$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$12,400.$

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

Beginning Ending

Materials Inventory $ $34,100?$Question mark

Work$-$in$-$Process Inventory $6,180?$Question mark

Finished Goods Inventory $34,400$ $ $31,100$

Cost of Goods Sold $56,100$

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.