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Prepare the journal entries for Archer Company. $($Record debits first, then credits. Exclude explanations from journal entries.$)$

Cost of units completed in the Cutting Department, $$10,000$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Nov $30],[,,,],[,,,],[,,,]]$

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Cost of units completed in the Cutting Department, $$10,000$

Cost of units completed in the Stamping Department, $$26,000$

$3$ Cost of units completed in the Polishing Department, $$40,000$

Sales on account, $$110,000$

Cost of goods sold is $40\%$ of sales