The following transactions occurred in April at Steves Cabinets, a custom cabinet firm:

Purchased $17,000 of materials on account.

Issued $900 of supplies from the materials inventory.

Purchased $11,400 of materials on account.

Paid for the materials purchased in transaction (1) using cash.

Issued $13,800 in direct materials to the production department.

Incurred direct labor costs of $21,000, which were credited to Wages Payable.

Paid $21,400 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Applied overhead on the basis of 125 percent of $21,000 direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $10,200.

The following balances appeared in the accounts of Steves Cabinets for April:

BeginningEndingMaterials Inventory$29,940?Work-in-Process Inventory6,800?Finished Goods Inventory33,400$28,740Cost of Goods Sold52,980

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.