Barker Products is a job shop. The following events occurred in September: 1. Purchased $13.700 of materials on account. 2. Issued $15,200 in direct materials to the production department. 3. Purchased $11,700 of materials on account. 4. Issued $935 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $19.900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $23,400, which were credited to Wages Payable. 8. Issued $1,335 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $23,400 direct labor costs. 10. Recognized depreciation on manufacturing property, plant and equipment of $12,300. The following balances appeared in the accounts of Barker Products for September: a. 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. Complete this question by entering your answers in the tabs below. Prepare journal entries to record the transactions. Hote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Journal entry worksheet C D D Purchased $13,700 of materials on account. Note: Enter debits before credits. Journal entry worksheet Issued $15,200 in direct materials to the production department. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet Issued $935 of supplies from the materials inventory. Note: Einter drbits belore credits, Journal entry worksheet Paid for the materials purchased in transaction (1). Note: Enter debits before credits: Journal entry worksheet