In March, Stinson Company completes Jobs 10 and 11 . Job 10 cost $21,700 and Job 11$33,900. On March 31 , Job 10 is sold to the customer for $35,100 in cash. Journalize the entries for the completion of the two jobs and the sale of Job 10. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) The wages payable related to factory workers for Larkin Company during the month of January are $87,000. The employer's payroll taxes for the factory payroll are $9,400. The fringe benefits to be paid by the employer on this payroll are $5,000. Of the total accumulated cost of factory labor, 82% is related to direct labor and 18% is attributable to indirect labor. (a) Prepare the entry to record the factory labor costs for the month of January. (b) Prepare the entry to assign factory labor to production. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)