(a) entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) 1. The completion of all products (main product and by-product). 2. The sale of all the main product. 3. The sale of all the by-product. No. Account Titles and Explanation Debit Credit 1. 2. (To record sales) (To record cost of goods sold) 3