4. On December 21, Job 62 is completed. Review the Job Cost Sheets panel and your journal entries. Journalize the entry to move the associated costs to the Finished Goods account. * 5. On December 22, 75 of the 100 sweaters from Job 62 are sold on account for $1.25 each. Joarnalize the following transactions:* A. The entry to record the sale. B. The entrv to record the transfer of costs from Finished Goods to Cost of Goods Sold