The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing:

Purchased $75,180 in materials on account.

Issued $2,100 in supplies from the materials inventory to the production department.

Paid for the materials purchased in transaction (1).

Issued $35,700 in direct materials to the production department.

Incurred wage costs of $58,800, which were debited to Payroll, a temporary account. Of this amount, $18,900 was withheld for payroll taxes and credited to Payroll Taxes Payable. The remaining $39,900 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll.

Recognized $29,400 in fringe benefit costs, incurred as a result of the wages paid in (5).

Analyzed the Payroll account and determined that 60 percent represented direct labor; 30 percent, indirect manufacturing labor; and 10 percent, administrative and marketing costs.

Paid for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant totaling $45,360.

Applied overhead on the basis of 175 percent of direct labor costs.

Recognized depreciation of $24,150 on manufacturing property, plant, and equipment.

a. Prepare journal entries to record these transactions.

b. The following balances appeared in the accounts of Apex Manufacturing.

Beginning Ending

Materials Inventory $ 77,805

Work-in-Process Inventory 17,325

Finished Goods Inventory 87,150 $ 69,720

Cost of Goods Sold 138,285

Prepare T-accounts to show the flow of costs during the period.

I'm confused please help!