Curtis Corporation finished job no. 314 on June 1. On June 10, the company sold job no. 314 for $12,000, cash. Total manufacturing costs allocated to this job at the time of the sale amounted to $8,000. a. Record the transfer of job no. 314 from Work in Process to Finished Goods on June 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) b. Record the sale of job no. 314, and the transfer of its costs from Finished Goods, on June 10. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)