In March, Crane Company completes its only two jobs in process, Jobs 10 and 11. Job 10 cost $21,000 and Job 11 $31,000. On March 31, Job 10 is sold. Record the completion of the two jobs and the sale of Job 10. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Work in Process Inventory Finished Goods Inventory Raw Materials Inventory Factory Labor Manufacturing Overhead Balance $ Completion of Jobs: Job 10 52000 Job 11 52000 Balance Job sold: Job 10 Balance Finished Goods Inventory Cost of Goods Sold 21000 31000 52,000