During the current month, Ivanhoe Corporation completed Job 310 and Job 312. Job 310 cost $68,500 and Job 312 cost $49,500. Job 312 was sold on account for $91,500. Journalize the entries for the completion of the two jobs and the sale of Job 312. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(a)
	(To record completion of Jobs 310 and 312)
(b)
	(To record sale of Job 312)
(c)
	(To record cost of goods sold for Job 312)