The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm: 1. Purchased $23,000 of materials on account. 2. Issued $1.500 of supplies from the materials inventory 3. Purchased $12,600 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $15,000 in direct materials to the production department. 6. Incurred direct labor costs of $27,000, which were credited to Wages Payable. 7. Paid $22,600 cash for utilities, power equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 120 percent of $27.000 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $11,400. The following balances appeared in the accounts of Steve's Cabinets for April: Beginning Ending Materials Inventory $31,740 ? Work-in-Process Inventory 8,000 ? Finished Goods Inventory 34,600 $29,340 Cost of Goods Sold 54.780 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.)