Burlington Textiles has some spoiled goods that had an assigned cost of $40,000 and zero net disposal value. Required Prepare a journal entry for each of the following conditions under

(a) process costing (Department A), and

(b) job costing: 1. Abnormal spoilage of $40,000. 2. Normal spoilage of $40,000 related to general plant operations. 3. Normal spoilage of $40,000 related to specifications of a particular job.