Before the completed production for June is recorded, the work in process inventory account for James Company appears as follows: Work in Process Inventory Balance June 1 $20,000 Direct material 45,000 Direct labor 32,000 Manufacturing overhead applied 34,000 Assume that completed production for June includes Jobs 107, 108, and 109 with total costs of $28,000, $55,000, and $25,000, respectively. a. Determine the cost of unfinished jobs at June 30 and prepare a journal entry to record completed production. Work in process balance as of June 30: $ General Journal Description Debit Credit b. Using general journal entries, record the sale of Job 107 for $40,000 on account. General Journal Description Debit Credit To transfer cost to expense. To record sale of job 107. Check ps://mybusinesscourse.com