During the current period, an order for 2,000 workbenches was begun on Job 1994. After the job was completed, the benches were inspected and 100 units were determined to be defective. The customer has agreed to accept the order with only 1,900 units instead of the quantity originally ordered. The spoiled units can be sold as seconds for P2.5 each. Spoiled goods are kept in a separate inventory account from finished goods. Total costs charged to Job 1994 follow: Materials 5,100 Labor (200 hours x P15 per hour) 3,000 Factory overhead (P9.50 per labor hour) 1,900 Total cost charged to Job 1994_ 10,000 Custom jobs are marked up 150 percent on cost. Required: (1) Assuming that the defective units were the result of an internal failure (i.e., an employee error or a machine failure), prepare the appropriate general journal entries to record the transfer of the defective units to a separate inventory account and the completion and shipment of Job 1994 to the customer. (2) Assuming that the defective units were the result of a change in design specified by the customer after the units were completed, prepare the appropriate general journal entries to record the transfer of the defective units to the separate inventory account and the completion and shipment of Job 1994 to the customer.