A custom manufacturer completed Jobs $103$ and $104.$ Job $103$ cost $$13,600$ and was sold $($on credit$)$ for $$21,600.$ Job $104$ cost $$16,600.$

Prepare journal entries to record $($a$)$ the completion of both jobs, $($b$)$ the sale of Job $103,$ and $($c$)$ cost of goods sold for Job $103.$

Journal entry worksheet

Record completion of Jobs $103$ and $104.$

Note: Enter debits before credits.