Barker Products is a job shop. The following events occurred in September: 1. Purchased $14,100 of materials on account. 2. Issued $15,600 in direct materials to the production department. 3. Purchased $12,100 of materials on account. 4. Issued $955 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 5. Paid $20,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $24,200, which were credited to Wages Payable. 3. Issued $1,355 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $24,200 direct labor costs. J. Recognized depreciation on manufacturing property, plant, and equipment of $12,700. The following balances appeared in the accounts of Barker Products for September: Required: 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. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Issued $15,600 in direct materials to the production department. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet A E F G Issued $955 of supplies from the materials inventory. Note: Enter debits before credits. Journal entry worksheet