Horizon Company, a well-known manufacturer of high quality speed boats, provided the following information for the month of June 2019.

	Job # 6	Job # 7	Job # 8
Direct Materials	$28,100	$25,000	$26,200
Direct Labor	$22,700	$21,700	$23,000
Allocated Manufacturing Overhead	$20,000	$23,100	$27,900
Total	$70,800	$69,800	$77,100

The June sales report showed that Job # 6 and # 7 were sold for cash amounting to $109,600 and $110,000 respectively. Job # 8 is still unsold. Record the above sale. Assume that Horizon Company uses a perpetual inventory system. Do not enter dollar signs or commas in the input boxes.

Date	Account Title and Explanation	Debit	Credit
Jun 30		Answer
			Answer
	To record sales
Jun 30		Answer
			Answer
	To recognize COGS