A custom manufacturer completed Jobs 103 and 104. Job 103 cost $13,500 and was sold (on credit) for $21,500. Job 104 cost $16,500. 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 sale of Job 103. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Journal entry worksheet Record cost of goods sold of Job 103. Note: Enter debits before credits. Transaction General Journal Debit Credit C