Finley Educational Products started and finished job number B67 during June. The job required $4,700 of direct material and 30 hours of direct labor at $19 per hour. The predetermined overhead rate is $4 per direct-labor hour. Required: Prepare journal entries to record the incurrence of production costs and the completion of job number B67. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)