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In March, Pharoah Company completes Jobs 10 and 11. Job 10 cost $22.400 and Job 11 $33,600. On March 31, Job 10 is sold to the customer for $39,200 in cash Journalize the entries for the completion of the two jobs and the sale of Job 10. (List all debit entries before credit entries Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Mar. 31 (To record the completion of the two jobs) 31 (To record the sale Job 10) 31 (To record the cost of the job sold) Textbook and Media Loyish Job No. 92 For 2.000 units Direct Materials Direct Date Labor M Oware Bestal 7.000 5100 7000 14.00 12 000 1.000 25 2.100 27 4000 3.000 14200 19000 13.00 Cost completed be Director 314200 10.000 507100 Units 547 100 2.0001 32355 What we concerty Balance With Free! O IN Date Account G 3 UI (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) 31 (To record job completed)