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

1. Purchased $18,000 of materials on account.

2. Issued $1,000 of supplies from the materials inventory.

3. Purchased $11,600 of materials on account.

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

5. Issued $14,000 in direct materials to the production department.

6. Incurred direct labor costs of $22,000, which were credited to Wages Payable.

7. Paid $21,600 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

8. Applied overhead on the basis of 135 percent of $22,000 direct labor costs.

9. Recognized depreciation on manufacturing property, plant, and equipment of $10,400.

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

	Beginning			Ending
Materials Inventory	$	30,240			?
Work-in-Process Inventory		7,000			?
Finished Goods Inventory		33,600		$	28,840
Cost of Goods Sold					53,280

Required:

a. Prepare journal entries to record the transactions

Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold.