The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm. 1. Purchased $22,000 of materials on account. 2. Issued $1,400 of supplies from the materials inventory. 3. Purchased $12,400 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $14,800 in direct materials to the production department. 6. Incurred direct labor costs of $26,000, which were credited to Wages Payable. 7. Paid $22,400 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 125 percent of $26,000 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $11,200. 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 $31,440 ? 7,800 ? 34,400 $29,240 54,480 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 < A B DE F GHI