Auto Safe's job cost sheet for Job A40 shows that the total cost to add security features to a car was $23,500. The car was delivered to the customer, who paid $28,200 cash for this job. Prepare the journal entries for Job A40 to record (a) its completion and (b) its sale. View transaction list Journal entry worksheet 1 2 3 Record transfer of cost of completed job to Finished Goods. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 Record the cost of sales. Note: Enter debits before credits. Transaction b1. General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 Record the sales. Note: Enter debits before credits. Transaction b2. General Journal Debit Credit Record entry Clear entry View general journal A company that uses job order costing purchases $92,000 in raw materials for cash. It then uses $17,000 of raw materials as indirect materials and uses $64,200 of raw materials as direct materials. Prepare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (c) use of direct materials. View transaction list Journal entry worksheet < 1 2 3 Record the raw materials purchase for $92,000, paid in cash. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general Journal > Journal entry worksheet 1 2 3 Record the cost of raw materials used indirectly in production. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 Record the cost of raw materials used directly in production. Note: Enter debits before credits. Transaction General Journal Debit Credit View general journal Record entry Clear entry >