During the current month, Sheffield Corporation completed Job 310 and Job 312. Job 310 cost $69,500 and Job 312 cost $53,500. Job 312 was sold. Record the completion of the two jobs and the sale of Job 312. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Balance Completion of Job No. 310 Completion of Job No. 312 Sale of Job No. 312 Balances Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ $ $ EA $ $ A During the current month, Sheffield Corporation completed Job 310 and Job 312. Job 310 cost $69,500 and Job 312 cost $53,500. Job 312 was sold. Record the completion of the two jobs and the sale of Job 312. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Overhead Work in Process Inventory Finished Goods Inventory $ +A EA $ LA $ Cost of Goods Sold $