Sunset Products manufactures skateboards. The following transactions occurred in March. 1. Purchased $25,500 of materials on account. 2. Issued $1,550 of supplies from the materials inventory. 3. Purchased $26,100 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $31,100 in direct materials to the production department. 6. Incurred direct labor costs of $30,500, which were credited to Wages Payable. 7. Paid $22,600 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing shop. 8. Applied overhead on the basis of 120 percent of direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $6,100. The following balances appeared in the accounts of Sunset Products for March. Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning Ending $10,650 ? 17,600 ? 66,100 $37,600 74,100 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. Complete this question by entering your answers in the tabs below. Required A Required B Prepare journal entries to record the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet