ces Barker Products is a job shop. The following events occurred in September: 1. Purchased $13,600 of materials on account. 2. Issued $15,100 in direct materials to the production department. 3. Purchased $11,600 of materials on account. 4. Issued $930 of supplies from the materials inventory 5. Paid for the materials purchased in transaction (1) 6. Paid $19,800 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $23,200, which were credited to Wages Payable. 8. Issued $1,330 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $23,200 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,200. The following balances appeared in the accounts of Barker Products for September. Ending Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold 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. Required A Required B Complete this question by entering your answers in the tabs below. Beginning $ 33,500 6,160 33,800 Beginning balance $ 30,700 55,100 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 Ending balance Debit Credit Beginning balance Ending balance Debit Credit Finished Goods 1. Purchased $13,600 of materials on account. 2. Issued $15,100 in direct materials to the production department. 3. Purchased $11,600 of materials on account. 4. Issued $930 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $19,800 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $23,200, which were credited to Wages Payable. 8. Issued $1,330 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $23,200 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $12,200. The following balances appeared in the accounts of Barker Products for September Materials Inventory Mork-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning $ 33,500 6,160 33,000 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. Journal entry worksheet < B C A Required A Required B 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. View transaction list D E Ending Purchased $13,600 of materials on account. $ 30,700 55,100 F G HI Ending balance Beginning balance Ending balance Beginning balance Ending balance Beginning balance Ending balance Debit Manufacturing Overhead Control Debit Beginning balance Goods completed Ending balance Debit Debit Accounts Payable Wages Payable Finished Goods Inventory Credit Credit Credit Credit Transfer to Cost of Goods Sold Ending balance Beginning balance Ending balance Beginning balance Ending balance Beginning balance Applied Manufacturing Overhead Debit Ending balance Debit Accumulated Depreciation Property, Plant, and Equipment Credit Debit Debit Cash Beginning balance Finished Goods Inventory Ending balance Credit Cost of Goods Sold. Credit Credit