E3-11A. Finished Goods and Cost of Goods Sold Before the completed production for June is recorded, the work-in-process inventory account for James Company appears as follows: Assume that completed production for June includes Jobs 107,108 , and 109 with total costs of $28,000, $55,000, and $25,000, respectively. a. Determine the cost of unfinished jobs at June 30 and prepare a journal entry to record completed production. b. Using general journal entries, record the sale of Job 107 for $40,000 on account