Auto Safe's job cost sheet for Job A$40$ shows that the total cost to add security features to a car was $$17,000.$ The car was delivered to the customer, who paid $$21,700$ cash for this job. Prepare the journal entries for Job A$40$ to record $($a$)$ its completion and $($b$)$ its sale.

Journal entry worksheet

$1$

$2$

$3$

Record transfer of cost of completed job to Finished Goods.