A manufacturing company uses job costing (normal costing approach) and allocates manufacturing overhead costs using direct labor dollars. The budget overhead allocation rate (i.e., predetermined rate) is $1.20 per direct labor dollar. For the year, the company reports the following: $100,000 direct materials placed into production $300,000 wages of production workers $60,000 wages of production supervisors (indirect labor, paid in cash) $250,000 depreciation on plant building During the year, the company started two jobs (Job A and Job B). Each job had direct material costs of $50,000 each (total $100,000). For direct labor, Job A had cost of $180,000 while job B had costs of $120,000 (for total of $300,000). Job A was completed during the year and job and sold for cash of $500,000. Job B remain incomplete at year end. Prepare the general ledger entries as requested. Clearly indicate account title and Debits and Credits.