The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm: 1. Purchased $24,500 of materials on account. 2. Issued $1,650 of supplies from the materials inventory. 3. Purchased $12,900 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $15,300 in direct materials to the production department. 6. Incurred direct labor costs of $28,500, which were credited to Wages Payable. 7. Paid $22,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 120 percent of $28,500 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $11,700. The following balances appeared in the accounts of Steve's Cabinets for April: Ending ? Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning $32,190 8,300 34,900 ? $29,490 55,230 Required: a. 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.) b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Materials Inventory Work-In-Process Inventory Beg. bal. Beg. bal. 1. Finished Goods End. bal. End. bal. Manufacturing Overhead Control Applied Manufacturing Overhead Beg. bal. Beg. bal. End. bal. End. bal. 0 Accounts Payable Cash Beg. bal. Beg. bal. End. bal. 0 End. bal. Wages Payable Accumulated Depreciation Property, Plant, and Equipment Beg. bal. Beg. bal. End. bal. End. bal. 0 Finished Goods Inventory Cost of Goods Sold Beg. bal. Goods completed Transfer to Cost of Goods Sold Beg. bal. Finished Goods Inventory End. bal. End. bal. 0