During the current month, Prime Corporation completed Job $310$ and Job $312.$ Job $310$ cost $$65,000$ and Job $312$ cost $$50,000.$ Job $312$ was sold on account for $$75,000.$ Journalize the entries for the completion of the two jobs and the sale of Job $312.($HINT: Transfer to Finished Goods and TWO journal entries for sale$)$

$\backslash$table$[[$Account Titles,Debit,Credit$],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,]]$