The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing. 1. Purchased $55,200 in materials on account. 2. Issued $3,000 in supplies from the materials inventory to the production department. 3. Paid for the materials purchased in transaction (1). 4. Issued $27,000 in direct materials to the production department 5. Incurred wage costs of $57,000, which were debited to Payroll, a temporary account. Of this amount, $15,000 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $42,000 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll. 6. Recognized $25,000 in fringe benefit costs, incurred as a result of the wages paid in (5). This $25,000 was debited to Payroll and credited to Fringe Benefits Payable. 7. Analyzed the Payroll account and determined that 60 percent represented direct labor; 30 percent, indirect manufacturing labor; and 10 percent, administrative and marketing costs. 8. Paid for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant totaling $33,900. 9. Applied overhead on the basis of 170 percent of direct labor costs. 0. Recognized depreciation of $18,750 on manufacturing property, plant, and equipment. Required: a. Prepare journal entries to record these transactions. b. The balances that appeared in the accounts of Apex Manufacturing are shown as follows. Prepare T-accounts to show the flow of costs during the period. Work-in-Process Inventory Materials Inventory 57,825 Beg. Bal. Beg. Bal. 55,200 Goods Completed End. Bal. 113,025 End. Bal. Manufacturing Overhead Control Applied Manufacturing Overhead Beg. Bal. Beg. Bal. End. Bal. End. Bal. Accounts Payable Cash Beg. Bal. Beg. Bal. End. Bal. End. Bal. Fringe Benefits Payable Administrative and Marketing Costs Beg. Bal. Beg. Bal. End. Bal. End. Bal. Finished Goods Accumulated Depreciation-Property, Plant, and Equipment Beg. Bal. Beg. Bal. Goods Completed End. Bal. End. Bal. Cost of Goods Sold Beg. Bal