Job 85 was completed at a cost of $3,000 and sold on account for $4,500. Prepare the journal entry for the completion of Job 85. Debit Work-in-Process $3,000, Credit Finished Goods $3,000 Debit Cost of Goods Sold $3,000, Credit Finished Goods $3,000 Debit Finished Goods $3,000, Credit Cost of Goods Sold $3,000 O Debit Finished Goods $3,000, Credit Work-in-Process $3,000 A summary of material requisition slips and time tickets, along with the overhead allocation, show these costs: Job No. Material Requisition Slips $ 505 Factory Labor Time Tickets Overhead Applied 131 $ 200 $ 70 132 251 260 91 133 393 180 63 134 340 300 105 Not job specific 76 145 0 $1,565 $1,085 $ 329 Prepare an entry to record the assignment of manufacturing overhead to work-in-process. Debit Work-in-process $329, Credit Manufacturing Overhead $329 Debit Manufacturing Overhead $329, Credit Work-in-Process $329