Lean Textile Companys Job X12 had one of its 25 units spoiled. The cost incurred on the unit was $610. It was specific normal spoilage with an estimated disposal price of $320 for the spoiled unit. Job Y34 had common normal spoilage with the estimated cost of $420 from the general production process failure and abnormal spoilage of $190. The company also incurred scrap due to Job Y34 and sold it for $85. It also sold the scrap common to all jobs for $125 cash in May. Required: 1. Prepare the necessary journal entries to record normal and abnormal spoilage costs. 2. Prepare the necessary journal entries to record both types of scrap