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

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

Additionally, Pinto has completed Jobs $142$ and $143,$ with total costs of $$41,000$ and $$35,000,$ respectively.

Read the requirements.

Requirement $1.$ Prepare the journal entry for production completed in June. $($Prepare a single journal entry for this event. Record debits first, then credits. Select explanation on the last line of the journal entry table.$)$