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Barker Products is a job shop. The following events oceurred 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: 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 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. Journal entry worksheet E F G Issued $945 of supplies from the materials inventory. Note: Enter debits before credits. 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. Journal entry worksheet B D E F G J > Issued $1,345 of supplies from the materials inventory. Notes Enter debits bofore credits. 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. Journal entry worksheet