Barker Products is a job shop. The following events occurred in September 1. Purchased $13,100 of materials on account. 2. Issued $14,600 in direct materials to the production department. 3. Purchased $11,100 of materials on account. 4. Issued $905 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $19,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $22,200, which were credited to Wages Payable. 8 . Issued $1,305 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $22,200 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $11,700. The following balances appeared in the accounts of Barker Products for September: Required: o. Prepare joumal 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: \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Materials Inventory } \\ \hline Beginning balance & 32,000 & \\ \hline 1. & 13,100 & 15,600 & 2 \\ \hline 3 & 11,100 & & \\ \hline & & 905 & 4 \\ \hline & & 1,305 & 8 \\ \hline Ending balance & 38,390 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Manufacturing Overhead Control } \\ \hline Beginning balance & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Work in Process Inventory } \\ \hline Beginning balance & 6,110 & \\ \hline 2. & 15,600 & \\ \hline 7. & 22,200 & Finished Goods \\ \hline & 18,800 & & \\ \hline & & & \\ \hline & & & \\ \hline Ending balance & 13,010 & & \\ \hline & & & \\ \hline \end{tabular} Accumulated Depreclation-Property, Plant, and Equipment