At the end of the process, ABC Company's accountant noted that Job A had a normal spoilage cost of $1,200 attributable to this job; its job B had a normal spoilage with the estimated cost of $300 from the general production process failure and abnormal spoilage of $100. The Company also incurred scrap due to a specific job and sold it for $60 cash. It also sold the scrap common to all jobs for $110 cash in March. Required: Prepare journal entries recording: a. Normal spoilage on Job A b. Normal spoilage on Job B c. Abnormal spoilage on Job B