The following transactions occurred in October at Pawnee Workshops, a custom manufacturer of furniture:1. Purchased $16,000 of materials.2. Issued $800 of supplies from the materials inventory.3. Purchased $11,200 of materials.4. Paid for the materials purchased in the transaction (1).5. Issued $13,600 in direct materials to the production department.6. Incurred direct labor costs of $20,000, which were credited to Wages Payable.7. Paid $21,200 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.8. Applied overhead on the basis of 125 percent of $20,000 direct labor costs.9. Recognized depreciation on manufacturing property, plant, and equipment of $10,000.The following balances appeared in the accounts of Pawnee Workshops for October: Beginning EndingMaterials Inventory $29,640Work-in-Process Inventory 6,600Finished Goods Inventory 33,200 $28,640Cost of Goods Sold 52,680Required:(a) Prepare journal entries to record the transactions.(b) Prepare T-accounts to show the ow of costs during the period from Materials Inventory through Cost of Goods Sold.

Memo to the College President

New Stadium Scoreboard:

1. Topic Sentence:

5. The old scoreboard should be replaced for many reasons.

2. Sentence(s) for separate paragraph:

4. Coca-Cola has offered to buy a new sports scoreboard in return for exclusive rights to sell soda pop on campus.

3. Support Sentences:

1. The old scoreboard is a tired warhorse that was originally constructed in the 1970s.

2. It is now hard to find replacement parts when something breaks.

3. The old scoreboard is not energy efficient.

6. It shows only scores for football games.

7. When we have soccer games or track meets, we are without any functioning scoreboard.

Explanation:

1. Topic Sentence:

This is the theme or main topic of a paragraph that summarizes the information in the paragraph.  It may be the first sentence or inserted elsewhere in the paragraph.  But, all other sentences within the paragraph support it with points, reasons, or examples.

2. Support Sentences:

These are sentences that support the topic sentence by offering justifications and examples.

3. Separate Paragraph Sentence:

This is a sentence that introduces another idea which is not closely related to the idea contained in the other paragraph.