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

Purchased $$14,100$ of materials on account.

Issued $$15,600$ in direct materials to the production department.

Purchased $$12,100$ of materials on account.

Issued $$955$ of supplies from the materials inventory.

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

Paid $$20,300$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$24,200,$ which were credited to Wages Payable.

Issued $$1,355$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$24,200$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$12,700.$

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

Beginning Ending

Materials Inventory $ $35,000?$Question mark

Work$-$in$-$Process Inventory $6,210?$Question mark

Finished Goods Inventory $35,300$ $ $31,700$

Cost of Goods Sold $57,600$

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.