The following transactions occurred in January at Dungan Cabinetry, a furniture maker that 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 (1).
4.	Issued $25,700 in direct materials to the production department.
5.	Incurred wage costs of $44,000, which were debited to Payroll, a temporary account. Of this amount, $13,700 was withheld for 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.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(b)	The following balances appeared in the accounts of Dungan Cabinetry:

	Beginning	Ending
Materials Inventory	$	55,875
Work-in-Process Inventory		12,675
Finished Goods Inventory		62,450		$	50,200
Cost of Goods Sold					99,775

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