I have already finish Part a and most of part B. I need help figuring out the credit- Finished goods, and what to transfer to cost of goods sold, thank you!

Barker Products is a job shop. The following events occurred in September. 1. Purchased $15,000 of materials on account. 2. Issued $16,500 in direct materials to the production department. 3. Purchased $13,000 of materials on account. 4. Issued $1,000 of supplies from the materials inventory. 5. Paid for the materials purchased in transaction (1). 6. Paid $21,200 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 7. Incurred direct labor costs of $26,000, which were credited to Wages Payable. 8 . Issued $1,400 of supplies from the materials inventory. 9. Applied overhead on the basis of 85 percent of $26,000 direct labor costs. 10. Recognized depreciation on manufacturing property, plant, and equipment of $13,60%. 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. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Applied Manufacturing Overhead \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline Beginning balance & & & \\ \hline & & 22.100 & 9 \\ \hline & & & \\ \hline & & 22,100 \\ \hline \end{tabular} Accumultied Depreciation-Property, Plant, and Equipment