June production generated the following activity in Barge Chassis Company's Work-in Process Inventory account (Click to the icon to view the activity) Additionally, Baigo has completed Jobs 142 and 143, with total costs of $45,000 and $46.000 respectively Prepare the journal entry to record the sale on account of Job 143 for $52,000 Also prepare the journal entry to record Cost of Goods Sold for Job (Prepare a single journal entry for this event Record debits first, then credits exclude expiations from any journal entries) Begin by preparing the entry to record the sale on account Do not record the cost of the sale with this entry We will do that separately In the following step