During the current month, Cullumber Corporation completed Job 310 and Job 312. Job 310 cost $63,000 and Job 312 cost $40,600 Job 312 was sold on account for $94,600. Journalize the entries for the completion of the two jobs and the sale of Job 312 . (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)