During the current month, Sheridan Corporation completed Job 310 and Job 312. Job 310 cost $67.500 and Job 312 cost $53,000 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 es.-45 or parentheses es. (45).) Manufacturing Costs Factory Labor Raw Materials Inventory Manufacturing Overhead Balance Completion of Job No. 310 Completion of Job No. 312 Sale of Job No. 312 $ S Balances