Clinton Company completed jobs that cost $38,000 to produce. In the same period, the company sold jobs for $88,000 that cost $43,000 to produce. Prepare the journal entries for the completion and sales of the jobs. All sales are on account. (Record debits first, then credits. Exclude explanations from any journal entries.) Prepare the journal entry to record the completion of jobs. Date Accounts Debit Credit Finished Goods Inventory Prepare the journal entry to record the sale of jobs. (Do not include the cost of the sale in this journal entry, it will be prepared in the next step.) Date Accounts Debit Credit Prepare the journal entry for the cost to produce the jobs that were sold. Date Accounts Debit Credit