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: Work in Process Inventory Balance June $1$ $$24,000$ Direct material $67,500$ Direct labor $48,000$ Manufacturing overhead applied $51,000$ Assume that completed production for June includes Jobs $107,108,$ and $109$ with total costs of $$42,000,$ $$88,500,$ and $$37,500,$ respectively. a$.$ Determine the cost of unfinished jobs at June $30$ and prepare a journal entry to record completed production. Work in process balance as of June $30$ $Answer General Journal Description Debit Credit AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer b$.$ Using general journal entries, record the sale of Job $107$ for $$60,000$ on account. General Journal Description Debit Credit AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer To transfer cost to expense. AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer AnswerAccounts receivableCost of goods soldFinished goods inventorySalesWork in process inventory Answer Answer To record sale of job $107.$ Please answer all parts of the question.