07 Finley Educational Products started and finished job number 867 during June. The job required $4,600 of direct material and 45 hours of direct labor at $15 per hour. The predetermined overhead rate is $5 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction 1 Accounts receivable Work-in-process inventory Raw-material inventory Answer is not complete. General Journal Finished-goods inventory Work-in-process inventory 2 2 Accumulated depreciation Finished-goods inventory Work-in-process inventory 000 Debit Credit 4,600 4,600 680 5,480 5,480 5,480 5,480