Sunset Products manufactures skateboards. The following transactions occurred in March:

Sunset Products manufactures skateboards. The following transactions occurred in March 1. Purchased $23,000 of materials on account 2. Issued $1,300 of supplies from the materials inventory 3. Purchased $25,600 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash 5. Issued $30,600 in direct materials to the production department. 6. Incurred direct labor costs of $28,000, which were credited to Wages Payable 7. Paid $22,100 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing shop 8. Applied overhead on the basis of 115 percent of direct labor costs 9. Recognized depreciation on manufacturing property, plant, and equipment of $5,600 The following balances appeared in the accounts of Sunset Products for March Beginning Ending Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold $ 9,900 17,100 65,600 $37,100 73,600 Required a. Prepare journal entries to record the transactions. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.)