Jellyfish Machine Shop is a manufacturer of golf carts. Peter Cranston, the plant manager of Jellyfish Machine, obtains the following information for Job # 22 in August 2020. A total of 46 units were started, and 6 spoiled units were detected and rejected at final inspection, yielding 40 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $1,350 per unit. The current disposal price of the spoiled units is $200 per unit. When the spoilage is detected, the spoiled goods are inventoried at $200 per unit. Required: Prepare the journal entries to record the normal spoilage, assuming the following: a. The spoilage is related to a specific job. b. The spoilage is common to all jobs. c. The spoilage is considered to be abnormal spoilage. (Record debits first, then credits. Exclude explanations from any journal entries.) a. The spoilage is related to a specific job. Journal Entry Accounts Debit Credit b. The spoilage is common to all jobs. Journal Entry Accounts Debit Credit c. The spoilage is considered to be abnormal spoilage. Journal Entry Accounts Debit Credit