Carter Company completed jobs that cost $42,000 to produce. In the same period, the company sold jobs for $85,000 that cost $44,500 to produce. Prepare the journal entries for the completion and sales of the jobs. All sales are on account. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Prepare the journal entry to record the completion of jobs. Date Accounts and Explanations Debit Credit