The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm. 1. Purchased $19,000 of materials on account. 2. Issued $1,100 of supplies from the materials inventory. 3. Purchased $11,800 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $14,200 in direct materials to the production department. 6. Incurred direct labor costs of $23,000, which were credited to Wages Payable. 7. Paid $21,800 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 125 percent of $23,000 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $10,600. The following balances appeared in the accounts of Steve's Cabinets for April. Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning Ending $30,540 ? 7,200 33,800 ? $28,940 53,580 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. View transaction list View journal entry worksheet No Transaction General Journal Debit A 1 Materials inventory 19,000 Accounts payable B 2 Manufacturing overhead control Materials inventory 3 Materials inventory Accounts payable D 4 Accounts payable Cash Credit 19,000 1,100 1,100 11,800 11,800 19,000 19,000 E 5 Work-in-process-direct materials 14,200 Materials inventory 14,200 F 6 Work-in-process-direct labor 23,000 Wages payable 23,000 i G 7 Manufacturing overhead control Cash 21,800 21,800 i H 8 Work-in-process-overhead Applied manufacturing overhead 9 Manufacturing overhead control Accumulated depreciation-property, plant and equipment Required A Required B > 28,750 28,750 10,600 10,600 Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold. Beg. bal. 1. 3. Beg. bal. Materials Inventory 30,540 0 19,000 1,100 2. 11,800 14,200 5. 5. 8. End. bal. 46,040 6. End. bal. Beg. bal. 2. 7. 9. Manufacturing Overhead Control 0 1,100 21,800 10,600 Work-In-Process Inventory 7,200 0 Finished Goods 14,200 28,750 23,000 73,150 Applied Manufacturing Overhead Beg. bal. 0 28,750 8. End. bal. 28,750 End. bal. 33,500 Accounts Payable Beg. bal. 0 0 Beg. bal. Cash 0 4. 19,000 19,000 1. 11,800 3. 1,900 21,800 7. End. bal. 11,800 End. bal. 23,700 Accumulated Depreciation-Property, Plant, and Equipment Wages Payable Beg. bal. 0 Beg. bal. 23,000 6. End. bal. 23,000 Finished Goods Inventory Beg. bal. Goods completed End. bal. 33,800 4,860 End. bal. 0 10,600 9. 10,600 Cost of Goods Sold 28,940 Beg. bal. 0 Transfer to Cost of Goods Sold Finished Goods Inventory 53,580 End. bal. 53,580 < Required A Required B >