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