The following transactions occurred in January at Apex Manufacturing, a custom parts supplier. Apex uses job costing. 1. Purchased $53,900 in materials on account. 2. Issued $1,700 in supplies from the materials inventory to the production department. 3. Paid for the materials purchased in transaction (1). 4. Issued $25,700 in direct materials to the production department. 5. Incurred wage costs of $44,000, which were deblted to Payroll, a temporary account. Of this amount, $13,700 was with payroll taxes and credited to Payroll Taxes Payable. The remaining $30,300 was paid in cash to the employees. See transactions (6) and (7) for additional information about Payroll. 6. Recognized $23,000 in fringe benefit costs, incurred as a result of the wages paid in (5). This $23,000 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 $32,600. 9. Applied overhead on the basis of 165 percent of direct labor costs. 10. Recognized depreciation of $17,450 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. Complete this question by entering your answers in the tabs below. Prepare T-accounts to show the flow of costs during the period