Barker Products is a job shop. The following events occurred in September: 1. Purchased $13,900 of materials on account. 2. Issued $15,400 in direct materials to the production department. 3. Purchased $11,900 of materials on account. 4. Issued $945 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $20,100 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $23,800, which were credited to Wages Payable. 8. Issued $1,345 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $23,800 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,500. The following balances appeared in the accounts of Barker Products for September: Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Required: Beginning $ 34,400 6,190 34,700 Ending ? ? $ 31,300 56,600 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. Required A Required B Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Work-in-Process Inventory Materials Inventory Debit Credit Debit Credit