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

1. Purchased $18,500 of materials on account.

2. Issued $1,050 of supplies from the materials inventory.

3. Purchased $11,700 of materials on account

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

5. Issued $14,100 in direct materials to the production department.

6. Incurred direct labor costs of $22,500, which were credited to Wages Payable.

7. Paid $21,700 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

8. Applied overhead on the basis of 120 percent of $22,500 direct labor costs.

9. Recognized depreciation on manufacturing property, plant, and equipment of $10,500

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

Beginning Ending

Materials Inventory $30,300 ?

Work-in-process Inventory $7,100 ?

Finished Goods Inventory $33,700 $28,890

Cost of Goods Sold $53,430

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.