The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm. 1. Purchased $16,500 of materials on account. 2. Issued $850 of supplies from the materials inventory. 3. Purchased $11,300 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $13,700 in direct materials to the production department. 6. Incurred direct labor costs of $20,500, which were credited to Wages Payable. 7. Paid $21,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 120 percent of $20,500 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $10,100. The following balances appeared in the accounts of Steve's Cabinets for April. Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Beginning Ending $29,790 6,700 33,300 $28,690 52,830 Required: a. Prepare journal entries to record the transactions