A custom manufacturer completed Jobs 103 and 104. Job 103 cost $14,000 and was sold (on credit) for $22,000. Job 104 cost $17,000. 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. A custom manufacturer completed Jobs 103 and 104 . Job 103 cost $14,000 and was sold (on credit) for $22,000. Job 104 cost $17,000. 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. 1 Record completion of Jobs 103 and 104. 2 Record sale of Job 103. 3 Record cost of goods sold of Job 103. Note: = = joumal entry has been entered