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

1. Purchased $17,500 of materials on account.

2. Issued $950 of supplies from the materials inventory.

3. Purchased $11,500 of materials on account.

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

5. Issued $13,900 in direct materials to the production department.

6. Incurred direct labor costs of $21,500, which were credited to Wages Payable.

7. Paid $21,500 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

8. Applied overhead on the basis of 130 percent of $21,500 direct labor costs.

9. Recognized depreciation on manufacturing property, plant, and equipment of $10,300.

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

	Beginning			Ending
Materials Inventory	$	30,090			?
Work-in-Process Inventory		6,900			?
Finished Goods Inventory		33,500		$	28,790
Cost of Goods Sold					53,130

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.