Cost flow (22 points) Record the Taccount posting for each of the following transactions by Gucci Bag Manufacturing & Designing. Jan. 11: Purchased leather materials for bags on account for $76,000 Accounts payable $ 76,000 Jan 14: Issued materials (543,500) to production which included leather materials ($40,000) to specific jobs and bag cleaning materials ($3,500) to general production. Jan 21: Payroll costs were incurred as follows: $18,000 for stitching assembly workers, $9,000 for factory supervisors, $15,000 for salespersons. Selling expense $15,000 Salaries payable Jan 31: Recorded depreciation: $1,200 for production building and $1,800 for office building. Accumulated depreciation $ 3,000