The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm. 1. Purchased $24,000 of materials on account. 2. Issued $1,600 of supplies from the materials inventory. 3. Purchased $12,800 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $15,200 in direct materials to the production department. 6. Incurred direct labor costs of $28,000, which were credited to Wages Payable. 7. Paid $22,800 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 130 percent of $28,000 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $11,600. 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 $32,040 8,200 34,800 ? $29,440 55,080 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.