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The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm. 1. Purchased $19,000 of materials on account. 2. Issued $1,100 of supplies from the materials inventory. 3. Purchased $11,800 ofmaterials on account. 4. Paid for the materials purchased in transaction {1} using cash. 5. Issued $14,200 in direct materials to the production department. 6. Incurred direct labor costs of $23,000, which were credited to Wages Payable. 7. Paid $21,800 cash for utilities, power, equipment maintenance, and other miscellaneous items forthe manufacturing plant. 8. Applied overhead on the basis of 125 percent of $23,000 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $10,600. The following balances appeared in the accounts of Steve's Cabinets for April. Beginning E nding Materials Inventory $38,549 ? Nork-in-Process Inventory 7,260 ? Finished Goods Inventory 33,800 $23,940 Cost of Goods Sold 53,580 Required: a. Prepare journal entries to record the transactions. b. Prepare Taccounts to show the ow of costs during the period from Materials Inventory through Cost of Goods Sold. \fJournal entryr worksheet Issued $1,100 of supplies from the materials inventory. Note: Enter debits before credits. Record entry;T Clear e ntry View general journal Journal entry worksheet Issued $14,200 in direct materials to the production department. Note: Enter debits before credits. Record entnr Clear entry View general journal Journal entryr worksheet ( A e c D E F e H I > Incurred direct labor costs of $23,000, which were credited to Wages Payable. Note: Enter debits before credits. Record entry\"r Clear entry View general journal Renuirecl B > Journal entry worksheet ( A e c 0 Paid $21,800 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. Note: Enter debits before credits. Recercl entryr Clear entry mew general jnurnal