June production generated the following activity in Armor Chassis Company's Work$-$in$-$Process Inventory account:

$($Click the icon to view the activity.$)$

Additionally, Armor has completed Jobs $142$ and $143,$ with total costs of $$38,000$ and $$44,000,$ respectively.

Read the requirements.

Requirement $1.$ Prepare the journal entry for production completed in June. $($Prepare a single journal entry for this event. Record journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit$],[$June$,,]]$