Scrap, job costing. The Mendoza Company has an extensive job-costing facility that uses a variety of metals. Consider each requirement independently.

1. Job 372 uses a particular metal alloy that is not used for any other job. Assume that scrap is material in amount and sold for $490 quickly after it is produced. Prepare the journal entry.

2. The scrap from Job 372 consists of a metal used by many other jobs. No record is maintained of the scrap generated by individual jobs. Assume that scrap is accounted for at the time of its sale. Scrap totaling $4,000 is sold. Prepare two alternative journal entries that could be used to account for the sale of scrap.

3. Suppose the scrap generated in requirement 2 is returned to the storeroom for future use, and a journal entry is made to record the scrap. A month later, the scrap is reused as direct material on a subsequent job. Prepare the journal entries to record these transactions.