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

1. Purchased $26,000 of materials on account.

2. Issued $1,800 of supplies from the materials inventory.

3. Purchased $13,200 of materials on account.

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

5. Issued $15,600 in direct materials to the production department.

6. Incurred direct labor costs of $30,000, which were credited to Wages Payable.

7. Paid $23,200 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

8. Applied overhead on the basis of 120 percent of $30,000 direct labor costs.

9. Recognized depreciation on manufacturing property, plant, and equipment of $12,000.

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

	Beginning			Ending
Materials Inventory	$	32,640			?
Work-in-Process Inventory		8,600			?
Finished Goods Inventory		35,200		$	29,640
Cost of Goods Sold					55,680

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.